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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
Table of Contents

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Sec.
2501.Imposition of tax.
2502.Rate of tax.
2503.Taxable gifts.
2504.Taxable gifts for preceding calendar periods.
2505.Unified credit against gift tax.

        
Publication Title United States Code, 2018 Edition, Supplement 2, 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
Subchapter A - Determination of Tax Liability
- Table Of Contents
Date 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition standard
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