Subjgrp 13. Determination of Tax Liability
- § 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.
- § 25.2207A-2 - Effective date.
- § 25.2501-1 - Imposition of tax.
- § 25.2502-1 - Rate of tax.
- § 25.2502-2 - Donor primarily liable for tax.
- § 25.2503-1 - General definitions of “taxable gifts” and of “total amount of gifts.”
- § 25.2503-2 - Exclusions from gifts.
- § 25.2503-3 - Future interests in property.
- § 25.2503-4 - Transfer for the benefit of a minor.
- § 25.2503-6 - Exclusion for certain qualified transfer for tuition or medical expenses.
- § 25.2504-1 - Taxable gifts for preceding calendar periods.
- § 25.2504-2 - Determination of gifts for preceding calendar periods.
- § 25.2505-0 - Table of contents.
- § 25.2505-1 - Unified credit against gift tax; in general.
- § 25.2505-2 - Gifts made by a surviving spouse having a DSUE amount available.