Title 26 — Internal Revenue Code
Chapter 12 — Gift Tax
§ 2513. Gift by husband or wife to third party
Statutory text
Considered as made one-half by each
In general
A gift made by one spouse to any person other than his spouse shall, for the purposes of this chapter, be considered as made one-half by him and one-half by his spouse, but only if at the time of the gift each spouse is a citizen or resident of the United States. This paragraph shall not apply with respect to a gift by a spouse of an interest in property if he creates in his spouse a general power of appointment, as defined in section 2514(c), over such interest. For purposes of this section, an individual shall be considered as the spouse of another individual only if he is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year.
Consent of both spouses
Paragraph (1) shall apply only if both spouses have signified (under the regulations provided for in subsection (b)) their consent to the application of paragraph (1) in the case of all such gifts made during the calendar year by either while married to the other.
Manner and time of signifying consent
Manner
A consent under this section shall be signified in such manner as is provided under regulations prescribed by the Secretary.
Time
Such consent may be so signified at any time after the close of the calendar year in which the gift was made, subject to the following limitations—
The consent may not be signified after the 15th day of April following the close of such year, unless before such 15th day no return has been filed for such year by either spouse, in which case the consent may not be signified after a return for such year is filed by either spouse.
The consent may not be signified after a notice of deficiency with respect to the tax for such year has been sent to either spouse in accordance with section 6212(a).
Revocation of consent
Revocation of a consent previously signified shall be made in such manner as in provided under regulations prescribed by the Secretary, but the right to revoke a consent previously signified with respect to a calendar year—
shall not exist after the 15th day of April following the close of such year if the consent was signified on or before such 15th day; and
shall not exist if the consent was not signified until after such 15th day.
Joint and several liability for tax
If the consent required by subsection (a)(2) is signified with respect to a gift made in any calendar year, the liability with respect to the entire tax imposed by this chapter of each spouse for such year shall be joint and several.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 406 · 68A Stat. 406
Enacted · 26 U.S.C. § 2513
Aug. 16, 1954, ch. 736, 68A Stat. 406
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 406Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 § 102(b)(2)(A) · 84 Stat. 1836
Substituted · 26 U.S.C. § 2513(a); 26 U.S.C. § 2513(b)(2)
Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”
Source evidence
Code amendment note
Subsecs. (a), (b)(2). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.Enacted provision · exact public law section
(A) Section 2513 is amended by striking out “calendar year” each place it appears and inserting in lieu thereof “calendar quarter”.Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 § 102(b)(2)(B) · 84 Stat. 1836
Substituted · 26 U.S.C. § 2513(b)(2)(A)
Pub. L. 91–614, § 102(b)(2)(B), substituted “the 15th day of the second month” for “the 15th day of April”
Substituted · 26 U.S.C. § 2513(b)(2)(A)
Pub. L. 91–614, § 102(b)(2)(B), substituted “such calendar quarter” for “such year”
Source evidence
Code amendment note
Subsec. (b)(2)(A). Pub. L. 91–614, § 102(b)(2)(B), substituted “the 15th day of the second month” for “the 15th day of April” and substituted “such calendar quarter” for “such year”.Enacted provision · exact public law section
(B) Subparagraph (A) of subsection (b)(2) of section 2513 is amended to read as follows: “(A) the consent may not be signified after the 15th day of the second month following the close of such calendar quarter, unless before such 15th day no return has been filed for such calendar quarter by either spouse, in which case the consent may not be signified after a return for such calendar quarter is filed by either spouse;”.Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 § 102(b)(2)(C) · 84 Stat. 1836
Substituted · 26 U.S.C. § 2513(b)(2)(B)
Pub. L. 91–614, § 102(b)(2)(C), substituted “such calendar quarter” for “such year”
Source evidence
Code amendment note
Subsec. (b)(2)(B). Pub. L. 91–614, § 102(b)(2)(C), substituted “such calendar quarter” for “such year”.Enacted provision · exact public law section
(C) Subparagraph (B) of subsection (b)(2) of section 2513 is amended by striking out “such year” and inserting in 68A Stat. 406. 26 USC 2513. lieu thereof “such calendar quart er”.Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 § 102(b)(2)(A) · 84 Stat. 1836
Substituted · 26 U.S.C. § 2513(c)
Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.Enacted provision · exact public law section
(A) Section 2513 is amended by striking out “calendar year” each place it appears and inserting in lieu thereof “calendar quarter”.Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 § 102(b)(2)(D) · 84 Stat. 1836
Substituted · 26 U.S.C. § 2513(c)(1)
Pub. L. 91–614, § 102(b)(2)(D), substituted “15th day of the second month following the close of such calendar quarter” for “15th day of April following the close of such year”
Source evidence
Code amendment note
Subsec. (c)(1). Pub. L. 91–614, § 102(b)(2)(D), substituted “15th day of the second month following the close of such calendar quarter” for “15th day of April following the close of such year”.Enacted provision · exact public law section
(D) Subsection (c) of section 2513 is amended by striking out “15th day of April following the close of such year” and inserting in lieu thereof “15th day of the second month following the close of such calendar quarter”.Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 § 102(b)(2)(A) · 84 Stat. 1836
Substituted · 26 U.S.C. § 2513(d)
Pub. L. 91–614, § 102(b)(2)(A), (E), substituted “calendar quarter” for “calendar year”
Substituted · 26 U.S.C. § 2513(d)
Pub. L. 91–614, § 102(b)(2)(A), (E), substituted “such calendar quarter” for “such year”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 91–614, § 102(b)(2)(A), (E), substituted “calendar quarter” for “calendar year” and “such calendar quarter” for “such year”.Enacted provision · exact public law section
(A) Section 2513 is amended by striking out “calendar year” each place it appears and inserting in lieu thereof “calendar quarter”.Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 2513(b)(1); 26 U.S.C. § 2513(b)(c)
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsecs. (b)(1), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 442(b)(2)(A) · 95 Stat. 175
Substituted · 26 U.S.C. § 2513(a)(1); 26 U.S.C. § 2513(a)(2)
Pub. L. 97–34, § 442(b)(2)(A), substituted “calendar year” for “calendar quarter”
Source evidence
Code amendment note
Subsec. (a)(1), (2). Pub. L. 97–34, § 442(b)(2)(A), substituted “calendar year” for “calendar quarter”.Enacted provision · exact public law section
(A) Section 2518(a) is amended by striking out “calendar quarter” each place it appears and inserting in lieu thereof “calendar year”.Effective date note
Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 442(b)(2)(B) · 95 Stat. 175
Substituted · 26 U.S.C. § 2513(b)(2)
Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “calendar year” for “calendar quarter”, in subpar. (A)
Substituted · 26 U.S.C. § 2513(b)(2)
Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “The consent” for “the consent” “such calendar quarter”
Substituted · 26 U.S.C. § 2513(b)(2)
Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “15th day of April following the close of such year” for “15th day of the second month following the close of such calendar quarter” “such calendar quarter”
Substituted · 26 U.S.C. § 2513(b)(2)
Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “such year” for “such calendar quarter” “such calendar quarter”
Substituted · 26 U.S.C. § 2513(b)(2)
Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “such year” for “the consent” “such calendar quarter”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “calendar year” for “calendar quarter”, in subpar. (A), substituted “The consent” for “the consent”, “15th day of April following the close of such year” for “15th day of the second month following the close of such calendar quarter”, and “such year” for “such calendar quarter” in two other places, and in subpar. (B) substituted “The consent” and “such year” for “the consent” and “such calendar quarter”.Enacted provision · exact public law section
(B) Paragraph (2) of section 2513(b) is amended by striking out “calendar quarter” in the matter preceding subparagraph (A) and inserting in lieu thereof “calendar year”.Effective date note
Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 442(b)(2)(E) · 95 Stat. 175
Substituted · 26 U.S.C. § 2513(c)
Pub. L. 97–34, § 442(b)(2)(E), in provision preceding par. (1) substituted “calendar year” for “calendar quarter”
Substituted · 26 U.S.C. § 2513(c)
Pub. L. 97–34, § 442(b)(2)(E), in provision preceding par. (1) substituted “15th day of April following the close of such year” for “15th day of the second month following the close of such quarter”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 97–34, § 442(b)(2)(E), in provision preceding par. (1) substituted “calendar year” for “calendar quarter” and in par. (1) “15th day of April following the close of such year” for “15th day of the second month following the close of such quarter”.Enacted provision · exact public law section
(E) Subsection (c) of section 2513 is amended— (i) by striking out “calendar quarter” and inserting in lieu thereof “calendar year”, and (ii) by striking out “15th day of the second month following the close of such quarter” and inserting in lieu “15th day of April following the close of such year”.Effective date note
Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 442(b)(2)(F) · 95 Stat. 175
Substituted · 26 U.S.C. § 2513(d)
Pub. L. 97–34, § 442(b)(2)(F), substituted “any calendar year” and “such year” for “any calendar quarter” and “such calendar quarter”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 97–34, § 442(b)(2)(F), substituted “any calendar year” and “such year” for “any calendar quarter” and “such calendar quarter”.Enacted provision · exact public law section
(F) Subsection (d) of section 2513 is amended— (i) by striking out “any calendar quarter” and inserting in lieu thereof “any calendar year”, and (ii) by striking out “such calendar quarter” and inserting in lieu thereof “such year”.Effective date note
Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.
18 of 19 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1970–1981 · 3 rounds
1981
Subsec. (a)(1), (2). Pub. L. 97–34, § 442(b)(2)(A), substituted “calendar year” for “calendar quarter”.
Subsec. (b)(2). Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “calendar year” for “calendar quarter”, in subpar. (A), substituted “The consent” for “the consent”, “15th day of April following the close of such year” for “15th day of the second month following the close of such calendar quarter”, and “such year” for “such calendar quarter” in two other places, and in subpar. (B) substituted “The consent” and “such year” for “the consent” and “such calendar quarter”.
Subsec. (c). Pub. L. 97–34, § 442(b)(2)(E), in provision preceding par. (1) substituted “calendar year” for “calendar quarter” and in par. (1) “15th day of April following the close of such year” for “15th day of the second month following the close of such quarter”.
Subsec. (d). Pub. L. 97–34, § 442(b)(2)(F), substituted “any calendar year” and “such year” for “any calendar quarter” and “such calendar quarter”.
1976
Subsecs. (b)(1), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1970
Subsecs. (a), (b)(2). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.
Subsec. (b)(2)(A). Pub. L. 91–614, § 102(b)(2)(B), substituted “the 15th day of the second month” for “the 15th day of April” and substituted “such calendar quarter” for “such year”.
Subsec. (b)(2)(B). Pub. L. 91–614, § 102(b)(2)(C), substituted “such calendar quarter” for “such year”.
Subsec. (c). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.
Subsec. (c)(1). Pub. L. 91–614, § 102(b)(2)(D), substituted “15th day of the second month following the close of such calendar quarter” for “15th day of April following the close of such year”.
Subsec. (d). Pub. L. 91–614, § 102(b)(2)(A), (E), substituted “calendar quarter” for “calendar year” and “such calendar quarter” for “such year”.
Statutory Notes and Related Subsidiaries
Effective Date of 1981 Amendment
Amendment by Pub. L. 97–34 applicable with respect to gifts made after , see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–614 applicable with respect to gifts made after , see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.
Credits
1954–1981 · 4 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 406
- 1970Pub. L. 91–614, title I, § 102(b)(2), , 84 Stat. 1840
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1981Pub. L. 97–34, title IV, § 442(b)(2), , 95 Stat. 322.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 406; Pub. L. 91–614, title I, § 102(b)(2), , 84 Stat. 1840; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 97–34, title IV, § 442(b)(2), , 95 Stat. 322.)