1. Collections
  2. Code of Federal Regulations
  3. Title 26
  4. Chapter I

Subchapter B

Estate and Gift Taxes

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    20Estate Tax; Estates of Decedents Dying After August 16, 195422Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 198125Gift Tax; Gifts Made After December 31, 195426Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 198627[Reserved]28Imposition of Tax on Gifts and Bequests from Covered Expatriates29[Reserved]