26 C.F.R. § 25.2516-2 Transfers in settlement of support obligations.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Transfers
§ 25.2516-2 Transfers in settlement of support obligations.