There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 12 - GIFT TAX (§§ 2501 - 2524)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX |
Contains | sections 2501 to 2524 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Determination of Tax Liability (§§ 2501 - 2505)
- Subchapter B - Transfers (§§ 2511 - 2519)
- Table Of Contents
- Front Matter
- Section 2511 - Transfers in general
- Section 2512 - Valuation of gifts
- Section 2513 - Gift by husband or wife to third party
- Section 2514 - Powers of appointment
- Section 2515 - Treatment of generation-skipping transfer tax
- Section 2515A - Repealed. Pub. L. 97-34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
- Section 2516 - Certain property settlements
- Section 2517 - Repealed. Pub. L. 99-514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868
- Section 2518 - Disclaimers
- Section 2519 - Dispositions of certain life estates
- Subchapter C - Deductions (§§ 2521 - 2524)
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