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US Code Title 26 Chapter 12 Gift Tax
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