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★ Subtitle B: Estate and Gift Taxes
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★ Chapter 12: Gift Tax
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Chapter 12: Gift Tax
★ Subchapter A: Determination of Tax Liability
★ Subchapter B: Transfers
★ Subchapter C: Deductions
Subtitle B: Estate and Gift Taxes
★ Chapter 11: Estate Tax
★ Chapter 12: Gift Tax
★ Chapter 13: Tax on generation skipping transfers
★ Chapter 14: Special valuation rules
★ Chapter 15: Gifts and bequests from expatriates
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