[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: 26CFR25.2513-4]

[Page 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.  25.2513-4  Joint and several liability for tax.

    If consent to the application of the provisions of section 2513 is 
signified as provided in Sec.  25.2513-2, and not revoked as provided in 
Sec.  25.2513-3, the liability with respect to the entire gift tax of 
each spouse for such ``calendar period'' (as defined in Sec.  25.2502-
1(c)(1)) is joint and several. See paragraph (d) of Sec.  25.2511-1.

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