Title 26

Volume 16 CHAPTER I

Chapter I - Internal Revenue Service, Department Of The Treasury (continued)

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

26:16.0.1.1SUBCHAP A
SUBCHAPTER A - INCOME TAX (CONTINUED)
26:16.0.1.1.1PART 2
   PART 2 - MARITIME CONSTRUCTION RESERVE FUND
26:16.0.1.1.2PART 3
   PART 3 - CAPITAL CONSTRUCTION FUND
26:16.0.1.1.3PART 4
   PART 4 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 954 OF THE INTERNAL REVENUE CODE
26:16.0.1.1.4PART 5
   PART 5 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978
26:16.0.1.1.5PART 5c
   PART 5c - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
26:16.0.1.1.6PART 5e
   PART 5e - TEMPORARY INCOME TAX REGULATIONS, TRAVEL EXPENSES OF MEMBERS OF CONGRESS
26:16.0.1.1.7PART 5f
   PART 5f - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
26:16.0.1.1.8PART 6a
   PART 6a - TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980
26:16.0.1.1.9PART 7
   PART 7 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
26:16.0.1.1.10PART 8
   PART 8 - TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)
26:16.0.1.1.11PART 9
   PART 9 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION ACT OF 1975
26:16.0.1.1.12PART 11
   PART 11 - TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
26:16.0.1.1.13PART 12
   PART 12 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
26:16.0.1.1.14PART 13
   PART 13 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
26:16.0.1.1.15PART 15
   PART 15 - TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
26:16.0.1.1.16PART 15a
   PART 15a - TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
26:16.0.1.1.17PART 16A
   PART 16A - TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
26:16.0.1.1.18PART 18
   PART 18 - TEMPORARY INCOME TAX REGULATIONS UNDER THE SUBCHAPTER S REVISION ACT OF 1982
26:16.0.1.2SUBCHAP B
SUBCHAPTER B - ESTATE AND GIFT TAXES
26:16.0.1.2.19PART 20
   PART 20 - ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
26:16.0.1.2.19.0.1SUBJGRP 1
      Introduction
26:16.0.1.2.19.0.2SUBJGRP 2
      Estates of Citizens or Residents
26:16.0.1.2.19.0.3SUBJGRP 3
      Tax Imposed
26:16.0.1.2.19.0.4SUBJGRP 4
      Credits Against Tax
26:16.0.1.2.19.0.5SUBJGRP 5
      Gross Estate
26:16.0.1.2.19.0.6SUBJGRP 6
      Actuarial Tables Applicable Before May 1, 2009
26:16.0.1.2.19.0.7SUBJGRP 7
      Taxable Estate
26:16.0.1.2.19.0.8SUBJGRP 8
      Estates of Nonresidents Not Citizens
26:16.0.1.2.19.0.9SUBJGRP 9
      Miscellaneous
26:16.0.1.2.19.0.10SUBJGRP 10
      Procedure and Administration
26:16.0.1.2.19.0.11SUBJGRP 11
      General Actuarial Valuations
26:16.0.1.2.20PART 22
   PART 22 - TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
26:16.0.1.2.21PART 25
   PART 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
26:16.0.1.2.21.0.12SUBJGRP 12
      Gift Tax
26:16.0.1.2.21.0.13SUBJGRP 13
      Determination of Tax Liability
26:16.0.1.2.21.0.14SUBJGRP 14
      Transfers
26:16.0.1.2.21.0.15SUBJGRP 15
      Actuarial Tables Applicable Before May 1, 2009
26:16.0.1.2.21.0.16SUBJGRP 16
      Deductions
26:16.0.1.2.21.0.17SUBJGRP 17
      Deductions Prior to 1982
26:16.0.1.2.21.0.18SUBJGRP 18
      Special Valuation Rules
26:16.0.1.2.21.0.19SUBJGRP 19
      Procedure and Administration
26:16.0.1.2.21.0.20SUBJGRP 20
      General Actuarial Valuations
26:16.0.1.2.22PART 26
   PART 26 - GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
26:16.0.1.2.23PART 27-29
   PARTS 27-29 [RESERVED]