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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Table of Contents
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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