US Code Title 26 Chapter 12 Gift Tax

Subchapter A - Determination of Tax Liability

§ 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 - 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
§ 2516 - Certain Property Settlements
§ 2518 - Disclaimers
§ 2519 - Dispositions of Certain Life Estates

Subchapter C - Deductions

§ 2522 - Charitable and Similar Gifts
§ 2523 - Gift to Spouse
§ 2524 - Extent of Deductions

Last modified: October 26, 2015