The Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) began a phased elimination of the federal estate tax in 2002.
On December 17, 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Public Law 111-312) reinstated the federal estate retroactively to January 1, 2010.
The American Taxpayer Relief Act of 2012 (Public Law 112-240) increased the federal estate tax to 40% of the value of an estate above $5,000,000.
Federal Estate Tax law is found at 26 U.S.C. section 2001 and ff.
Federal Gift Tax law is found at 26 U.S.C. section 2501 and ff.
The Internal Revenue Code may be found on Lexis, Westlaw, and Bloomberg Law (law students and faculty have individual passwords for each of these subscription databases). RIA Checkpoint requires individual registration for off-campus use, but is available via IP address on campus. CCH IntelliConnect is currently available for on-campus use only, with individual registration required.
The Heafey Law Library has print versions of the official version of the United States Code (which is updated very slowly) and two commercial versions, the United States Code Annotated and the United States Code Service. Both commercial versions are updated more quickly than the official version. Estate and gift tax provisions in the United States Code are also found in CCH Federal Estate and Gift Taxes, Code and Regulations (updated to 2010 only), Law Stacks, KF 6571 A29 F4. Hein Online, which also contains the U.S. Code, is available on campus via IP address and off-campus via the OSCAR record.
Free versions of U.S. federal statutes, including the Internal Revenue Code, are available via FDSys.gov , Congress.gov, and via irs.gov. Although these are government websites, the Code versions available there may not be up-to-date.