[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: 26CFR25.2513-3]

[Page 551-552]
 
                       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.  25.2513-3  Revocation of consent.

    (a)(1) With respect to gifts made after December 31, 1981, or before 
January 1, 1971, if the consent to the application of the provisions of 
section 2513 for a calendar year was effectively signified on or before 
the 15th day of April following the close of the calendar year, either 
spouse may revoke the consent by filing in duplicate a signed statement 
of revocation, but only if the statement is filed on or before such 15th 
day of April. Therefore, a consent that was not effectively signified 
until after the 15th day of April following

[[Page 552]]

the close of the calendar year to which it applies may not be revoked.
    (2) With respect to gifts made after December 31, 1970, and before 
January 1, 1982, if the consent to the application of the provisions of 
section 2513 for a calendar quarter was effectively signified on or 
before the 15th day of the second month following the close of such 
calendar quarter, either spouse may revoke the consent by filing in 
duplicate a signed statement of revocation, but only if the statement is 
filed on or before such 15th day of the second month following the close 
of such calendar quarter. Therefore, a consent that was not effectively 
signified until after the 15th day of the second month following the 
close of the calendar quarter to which it applies may not be revoked.
    (b) Except as provided in paragraph (b) of Sec.  301.6091-1 of this 
chapter (relating to hand-carried documents), the statement referred to 
in paragraph (a) of this section shall be filed with the internal 
revenue officer with whom the gift tax return is required to be filed, 
or with whom the gift tax return would be required to be filed if a 
return were required.

[T.D. 7238, 37 FR 28730, Dec. 29, 1972, as amended by T.D. 7910, 48 FR 
40375, Sept. 7, 1983]