26 CFR § 25.2516-2 - Transfers in settlement of support obligations.

---
identifier: "/us/cfr/t26/s25.2516-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 25.2516-2 - Transfers in settlement of support obligations."
title_number: 26
title_name: "Internal Revenue"
section_number: "25.2516-2"
section_name: "Transfers in settlement of support obligations."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "25"
part_name: "GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "25"
---


# 25.2516-2 Transfers in settlement of support obligations.

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.