[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: 26CFR25.2516-2]

[Page 569]
 
                       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.  25.2516-2  Transfers in settlement of support obligations.

    Transfers to provide a reasonable allowance for the support of 
children (including legally adopted children) of a marriage during 
minority are not subject to the gift tax if made pursuant to an 
agreement which satisfies the requirements of section 2516.