Chapter I, Subchapter B – ESTATE AND GIFT TAXES
- Part 20 – ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- Part 22 – TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
- Part 25 – GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- Part 26 – GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986