Chapter 12. Gift Tax

Subchapter A. Determination of Tax Liability

• 26 U.S.C. § 2501 Imposition of Tax
• 26 U.S.C. § 2502 Rate of Tax
• 26 U.S.C. § 2503 Taxable Gifts
• 26 U.S.C. § 2504 Taxable Gifts For Preceding Calendar Periods
• 26 U.S.C. § 2505 Unified Credit Against Gift Tax

Subchapter B. Transfers

• 26 U.S.C. § 2511 Transfers In General
• 26 U.S.C. § 2512 Valuation of Gifts
• 26 U.S.C. § 2513 Gift By Husband Or Wife to Third Party
• 26 U.S.C. § 2514 Powers of Appointment
• 26 U.S.C. § 2515 Treatment of Generation-Skipping Transfer Tax
• 26 U.S.C. § 2515A Repealed
• 26 U.S.C. § 2516 Certain Property Settlements
• 26 U.S.C. § 2517 Repealed
• 26 U.S.C. § 2518 Disclaimers
• 26 U.S.C. § 2519 Dispositions of Certain Life Estates

Subchapter C. Deductions

• 26 U.S.C. § 2521 Repealed
• 26 U.S.C. § 2522 Charitable and Similar Gifts
• 26 U.S.C. § 2523 Gift to Spouse
• 26 U.S.C. § 2524 Extent of Deductions