Title 26, Chapter 12 — Gift Tax
19 sections
Section 2501
Imposition of tax
Section 2502
Rate of tax
Section 2503
Taxable gifts
Section 2504
Taxable gifts for preceding calendar periods
Section 2505
Unified credit against gift tax
Section 2511
Transfers in general
Section 2512
Valuation of gifts
Section 2513
Gift by husband or wife to third party
Section 2514
Powers of appointment
Section 2515
Treatment of generation-skipping transfer tax
Section 2515A
Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
repealed
Section 2516
Certain property settlements
Section 2517
Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
repealed
Section 2518
Disclaimers
Section 2519
Dispositions of certain life estates
Section 2521
Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
repealed
Section 2522
Charitable and similar gifts
Section 2523
Gift to spouse
Section 2524
Extent of deductions