Estate & Gift

Estate & gift taxes are addressed in title 26, subtitle B of the US IRC. Specifically, chapter 12 covers the gift tax. Here's an overview:

                Subchapter A Determination of Tax Liability §§2501-2505

§2501 Imposition of tax.
                §2502 Rate of tax.
                §2503 Taxable gifts.
                §2504 Taxable gifts for preceding calendar periods.
                §2505 Unified credit against gift tax.                                       

Subchapter B Transfers §§2511-2519

§2511 Transfers in general.
§2512 Valuation of gifts.
§2513 Gift by husband or wife to third party.
§2514 Powers of appointment.
§2515 Treatment of generation-skipping transfer tax.
§2515 Tenancies by the entirety in real property. [Repealed]
§2515A Tenancies by the entirety in personal property. [Repealed]
§2516 Certain property settlements.
§2517 Certain annuities under qualified plans. [Repealed]
§2518 Disclaimers.
§2519 Dispositions of certain life estates.

                Subchapter C Deductions §§2522-2524
                        §2521 Specific exemption. [Repealed]

                        §2522 Charitable and similar gifts.
                        §2523 Gift to spouse.
                        §2524 Extent of deductions.