CFR›Title 26›Chapter I›Part 20›Subject Group Introduction ContainsSections 20.0-1–20.0-2CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 20.0-1 § 20.0-1 Introduction. 20.0-2 § 20.0-2 General description of tax. Previous Gross Estate Gross Estate Next Miscellaneous Miscellaneous