26 U.S.C. § 2001
Federal estate tax
Imposes a tax on the transfer of a person's taxable estate at death.
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26 U.S.C. § 2010
Unified estate & gift tax credit
Provides the lifetime exemption that offsets estate and gift tax for most estates.
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26 U.S.C. § 2501
Federal gift tax
Taxes gifts of money or property made during a person's lifetime above the annual exclusion.
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