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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
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 | 25.0-1 | Introduction. |
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| 25.2207A-1 | Right of recovery of gift taxes in the case of certain marital deduction property. |
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| 25.2207A-2 | Effective date. |
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| 25.2501-1 | Imposition of tax. |
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| 25.2502-1 | Rate of tax. |
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| 25.2502-2 | Donor primarily liable for tax. |
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| 25.2503-1 | General definitions of ``taxable gifts'' and of ``total amount of gifts.'' |
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| 25.2503-2 | Exclusions from gifts. |
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| 25.2503-3 | Future interests in property. |
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| 25.2503-4 | Transfer for the benefit of a minor. |
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| 25.2503-6 | Exclusion for certain qualified transfer for tuition or medical expenses. |
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| 25.2504-1 | Taxable gifts for preceding calendar periods. |
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| 25.2504-2 | Determination of gifts for preceding calendar periods. |
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| 25.2511-1 | Transfers in general. |
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| 25.2511-2 | Cessation of donor's dominion and control. |
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| 25.2511-3 | Transfers by nonresidents not citizens. |
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| 25.2512-0 | Table of contents. |
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| 25.2512-1 | Valuation of property; in general. |
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| 25.2512-2 | Stocks and bonds. |
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| 25.2512-3 | Valuation of interest in businesses. |
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| 25.2512-4 | Valuation of notes. |
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| 25.2512-5 | Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests. |
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| 25.2512-6 | Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company. |
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| 25.2512-7 | Effect of excise tax. |
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| 25.2512-8 | Transfers for insufficient consideration. |
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| 25.2513-1 | Gifts by husband or wife to third party considered as made one-half by each. |
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| 25.2513-2 | Manner and time of signifying consent. |
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| 25.2513-3 | Revocation of consent. |
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| 25.2513-4 | Joint and several liability for tax. |
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| 25.2514-1 | Transfers under power of appointment. |
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| 25.2514-2 | Powers of appointment created on or before October 21, 1942. |
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| 25.2514-3 | Powers of appointment created after October 21, 1942. |
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| 25.2515-1 | Tenancies by the entirety; in general. |
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| 25.2515-2 | Tenancies by the entirety; transfers treated as gifts; manner of election and valuation. |
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| 25.2515-3 | Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b). |
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| 25.2515-4 | Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b). |
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| 25.2516-1 | Certain property settlements. |
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| 25.2516-2 | Transfers in settlement of support obligations. |
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| 25.2518-1 | Qualified disclaimers of property; in general. |
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| 25.2518-2 | Requirements for a qualified disclaimer. |
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| 25.2518-3 | Disclaimer of less than an entire interest. |
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| 25.2512-5A | Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 1999. |
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| 25.2519-1 | Dispositions of certain life estates. |
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| 25.2519-2 | Effective date. |
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| 25.2521-1 | Specific exemption. |
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| 25.2522(a)-1 | Charitable and similar gifts; citizens or residents. |
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| 25.2522(a)-2 | Transfers not exclusively for charitable, etc., purposes in the case of gifts made before August 1, 1969. |
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| 25.2522(b)-1 | Charitable and similar gifts; nonresidents not citizens. |
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| 25.2522(c)-1 | Disallowance of charitable, etc., deductions because of ``prohibited transactions'' in the case of gifts made before January 1, 1970. |
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| 25.2522(c)-2 | Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. |
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| 25.2522(c)-3 | Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969. |
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| 25.2522(c)-4 | Disallowance of double deduction in the case of qualified terminable interest property. |
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| 25.2522(d)-1 | Additional cross references. |
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| 25.2523(a)-1 | Gift to spouse; in general. |
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| 25.2523(b)-1 | Life estate or other terminable interest. |
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| 25.2523(c)-1 | Interest in unidentified assets. |
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| 25.2523(d)-1 | Joint interests. |
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| 25.2523(e)-1 | Marital deduction; life estate with power of appointment in donee spouse. |
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| 25.2523(f)-1 | Election with respect to life estate transferred to donee spouse. |
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| 25.2523(g)-1 | Special rule for charitable remainder trusts. |
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| 25.2523(h)-1 | Denial of double deduction. |
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| 25.2523(h)-2 | Effective dates. |
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| 25.2523(i)-1 | Disallowance of marital deduction when spouse is not a United States citizen. |
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| 25.2523(i)-2 | Treatment of spousal joint tenancy property where one spouse is not a United States citizen. |
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| 25.2523(i)-3 | Effective date. |
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| 25.2524-1 | Extent of deductions. |
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| 25.2523(f)-1A | Special rule applicable to community property transferred prior to January 1, 1982. |
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| 25.2701-0 | Table of contents. |
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| 25.2701-1 | Special valuation rules in the case of transfers of certain interests in corporations and partnerships. |
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| 25.2701-2 | Special valuation rules for applicable retained interests. |
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| 25.2701-3 | Determination of amount of gift. |
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| 25.2701-4 | Accumulated qualified payments. |
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| 25.2701-5 | Adjustments to mitigate double taxation. |
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| 25.2701-6 | Indirect holding of interests. |
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| 25.2701-7 | Separate interests. |
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| 25.2701-8 | Effective dates. |
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| 25.2702-0 | Table of contents. |
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| 25.2702-1 | Special valuation rules in the case of transfers of interests in trust. |
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| 25.2702-2 | Definitions and valuation rules. |
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| 25.2702-3 | Qualified interests. |
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| 25.2702-4 | Certain property treated as held in trust. |
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| 25.2702-5 | Personal residence trusts. |
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| 25.2702-6 | Reduction in taxable gifts. |
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| 25.2702-7 | Effective dates. |
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| 25.2703-1 | Property subject to restrictive arrangements. |
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| 25.2703-2 | Effective date. |
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| 25.2704-1 | Lapse of certain rights. |
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| 25.2704-2 | Transfers subject to applicable restrictions. |
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| 25.2704-3 | Effective date. |
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| 25.6001-1 | Records required to be kept. |
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| 25.6011-1 | General requirement of return, statement, or list. |
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| 25.6011-4 | Requirement of statement disclosing participation in certain transactions by taxpayers. |
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| 25.6019-1 | Persons required to file returns. |
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| 25.6019-2 | Returns required in case of consent under section 2513. |
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| 25.6019-3 | Contents of return. |
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| 25.6019-4 | Description of property listed on return. |
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| 25.6061-1 | Signing of returns and other documents. |
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| 25.6065-1 | Verification of returns. |
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| 25.6075-1 | Returns, time for filing gift tax returns for gifts made after December 31, 1981. |
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| 25.6075-2 | Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982. |
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| 25.6081-1 | Extension of time for filing returns. |
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| 25.6091-1 | Place for filing returns and other documents. |
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| 25.6091-2 | Exceptional cases. |
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| 25.6151-1 | Time and place for paying tax shown on return. |
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| 25.6161-1 | Extension of time for paying tax or deficiency. |
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| 25.6165-1 | Bonds where time to pay tax or deficiency has been extended. |
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| 25.6302-1 | Voluntary payments of gift taxes by electronic funds transfer. |
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| 25.6321-1 | Lien for taxes. |
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| 25.6323-1 | Validity and priority against certain persons. |
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| 25.6324-1 | Special lien for gift tax. |
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| 25.6601-1 | Interest on underpayment, nonpayment, or extensions of time for payment, of tax. |
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| 25.6905-1 | Discharge of executor from personal liability for decedent's income and gift taxes. |
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| 25.7101-1 | Form of bonds. |
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| 25.7520-1 | Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests. |
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| 25.7520-2 | Valuation of charitable interests. |
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| 25.7520-3 | Limitation on the application of section 7520. |
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| 25.7520-4 | Transitional rules. |
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