Title 26 — Internal Revenue Code
Subtitle B — Estate and Gift Taxes
Chapter 12. Gift Tax
19 sections
Subchapter A — Determination of Tax Liability
Subchapter B — Transfers
- 2511Transfers in general
- 2512Valuation of gifts
- 2513Gift by husband or wife to third party
- 2514Powers of appointment
- 2515Treatment of generation-skipping transfer tax
- 2515ARepealed. Pub. L. 97–34, title IV, § 403(c)(3)(B)
- 2516Certain property settlements
- 2517Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A)
- 2518Disclaimers
- 2519Dispositions of certain life estates