[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.2513-1]

[Page 549-550]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.2513-1  Gifts by husband or wife to third party considered as made one-half by each.

    (a) A gift made by one spouse to a person other than his (or her) 
spouse may, for the purpose of the gift tax, be considered as made one-
half by his spouse, but only if at the time of the gift each spouse was 
a citizen or resident of the United States. For purposes of this 
section, an individual is to be considered as the spouse of another 
individual only if he was married to such individual at the time of the 
gift and does not remarry during the remainder of the ``calendar 
period'' (as defined in Sec.  25.2502-1(c)(1)).
    (b) The provisions of this section will apply to gifts made during a 
particular ``calendar period'' (as defined in Sec.  25.2502-1(c)(1)) 
only if both spouses signify their consent to treat all gifts made to 
third parties during that calendar period by both spouses while married 
to each other as having been made one-half by each spouse. As to the 
manner and time for signifying consent, see Sec.  25.2513-2. Such 
consent, if signified with respect to any calendar period, is effective 
with respect to all gifts made to third parties during such calendar 
period except as follows:
    (1) If the consenting spouses were not married to each other during 
a portion of the calendar period, the consent is not effective with 
respect to any gifts made during such portion of the calendar period. 
Where the consent is signified by an executor or administrator of a 
deceased spouse, the consent is not effective with respect to gifts made 
by the surviving spouse during the portion of the calendar period that 
his spouse was deceased.
    (2) If either spouse was a nonresident not a citizen of the United 
States during any portion of the calendar period, the consent is not 
effective with respect to any gift made during that portion of the 
calendar period.
    (3) The consent is not effective with respect to a gift by one 
spouse of a property interest over which he created in his spouse a 
general power of appointment (as defined in section 2514(c)).
    (4) If one spouse transferred property in part to his spouse and in 
part to third parties, the consent is effective

[[Page 550]]

with respect to the interest transferred to third parties only insofar 
as such interest is ascertainable at the time of the gift and hence 
severable from the interest transferred to his spouse. See Sec.  
25.2512-5 for the principles to be applied in the valuation of 
annuities, life estates, terms for years, remainders and reversions.
    (5) The consent applies alike to gifts made by one spouse alone and 
to gifts made partly by each spouse, provided such gifts were to third 
parties and do not fall within any of the exceptions set forth in 
subparagraphs (1) through (4) of this paragraph. The consent may not be 
applied only to a portion of the property interest constituting such 
gifts. For example, a wife may not treat gifts made by her spouse from 
his separate property to third parties as having been made one-half by 
her if her spouse does not consent to treat gifts made by her to third 
parties during the same calendar period as having been made one-half by 
him. If the consent is effectively signified on either the husband's 
return or the wife's return, all gifts made by the spouses to third 
parties (except as described in subparagraphs (1) through (4) of this 
paragraph), during the calendar period will be treated as having been 
made one-half by each spouse.
    (c) If a husband and wife consent to have the gifts made to third 
party donees considered as made one-half by each spouse, and only one 
spouse makes gifts during the ``calendar period'' (as defined in Sec.  
25.2502-1(c)(1)), the other spouse is not required to file a gift tax 
return provided: (1) The total value of the gifts made to each third 
party donee since the beginning of the calendar year is not in excess of 
$20,000 ($6,000 for calendar years prior to 1982), and (2) no portion of 
the property transferred constitutes a gift of a future interest. If a 
transfer made by either spouse during the calendar period to a third-
party represents a gift of a future interest in property and the spouses 
consent to have the gifts considered as made one-half by each, a gift 
tax return for such calendar period must be filed by each spouse 
regardless of the value of the transfer. (See Sec.  25.2503-3 for the 
definition of a future interest.)
    (d) The following examples illustrate the application of this 
section relating to the requirements for the filing of a return, 
assuming that a consent was effectively signified:
    (1) A husband made gifts valued at $7,000 during the second quarter 
of 1971 to a third party and his wife made no gifts during this time. 
Each spouse is required to file a return for the second calendar quarter 
of 1971.
    (2) A husband made gifts valued at $5,000 to each of two third 
parties during the year 1970 and his wife made no gifts. Only the 
husband is required to file a return. (See Sec.  25.6019-2.)
    (3) During the third quarter of 1971, a husband made gifts valued at 
$5,000 to a third party, and his wife made gifts valued at $2,000 to the 
same third party. Each spouse is required to file a return for the third 
calendar quarter of 1971.
    (4) A husband made gifts valued at $5,000 to a third party and his 
wife made gifts valued at $3,000 to another third party during the year 
1970. Only the husband is required to file a return for the calendar 
year 1970. (See Sec.  25.6019-2.)
    (5) A husband made gifts valued at $2,000 during the first quarter 
of 1971 to third parties which represented gifts of future interests in 
property (see Sec.  25.2503-3), and his wife made no gifts during such 
calendar quarter. Each spouse is required to file a return for the first 
calendar quarter of 1971.

[T.D. 6334, 23 FR 8904, Nov. 15, 1958, as amended by T.D. 7238, 37 FR 
28729, Dec. 29, 1972; T.D. 7910, 48 FR 40374, Sept. 7, 1983]