# Estate Planning & Probate > US estate planning and probate reference: state probate codes governing wills, intestacy, and estate administration, and IRS estate and gift tax guidance under 26 USC 2001-2801 — grounded exclusively in state probate court publications and statutes, and irs.gov. General reference only, never a substitute for licensed estate planning or probate counsel. License: CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/) · Source: MIND (m-i-n-d.ai) Hub: https://www.m-i-n-d.ai/minds/estate-probate