1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. 26 CFR Part 22
26 CFR Part 22
TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
June 25, 2020
§
22.0
Certain elections under the Economic Recovery Tax Act of 1981
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Part 20 ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
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Part 25 GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

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