CHAPTER 12 — Gift Tax
19 sections.
Subchapter A — Determination of Tax Liability 5 sections
Subchapter B — Transfers 10 sections
- § 2511. — Transfers in general
- § 2512. — Valuation of gifts
- § 2513. — Gift by husband or wife to third party
- § 2514. — Powers of appointment
- § 2515. — Treatment of generation-skipping transfer tax
- [§ 2515A. — Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- § 2516. — Certain property settlements
- [§ 2517. — Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
- § 2518. — Disclaimers
- § 2519. — Dispositions of certain life estates