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2020 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 12 - Gift Tax
Subchapter A - Determination of Tax Liability
Front Matter
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AMENDMENTS
1981—Pub. L. 97–34, title IV, §442(a)(4)(E), Aug. 13, 1981, 95 Stat. 321, substituted "preceding calendar periods" for "preceding years and quarters" in item 2504. 1976—Pub. L. 94–455, title XX, §2001(c)(2)(B)(i), Oct. 4, 1976, 90 Stat. 1853, added item 2505. 1970—Pub. L. 91–614, title I, §102(a)(4)(B), Dec. 31, 1970, 84 Stat. 1840, substituted "Taxable gifts for preceding years and quarters" for "Taxable gifts for preceding years" in item 2504. |
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter A - Determination of Tax Liability - Front Matter |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 84 Stat. 1840 90 Stat. 1853 95 Stat. 321 |
| Public Law 91-614, Public Law 94-455, Public Law 97-34 |
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