Subjgrp 14. Transfers
- § 25.2511-1 - Transfers in general.
- § 25.2511-2 - Cessation of donor's dominion and control.
- § 25.2511-3 - Transfers by nonresidents not citizens.
- § 25.2512-0 - Table of contents.
- § 25.2512-1 - Valuation of property; in general.
- § 25.2512-2 - Stocks and bonds.
- § 25.2512-3 - Valuation of interest in businesses.
- § 25.2512-4 - Valuation of notes.
- § 25.2512-5 - Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
- § 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- § 25.2512-7 - Effect of excise tax.
- § 25.2512-8 - Transfers for insufficient consideration.
- § 25.2513-1 - Gifts by husband or wife to third party considered as made one-half by each.
- § 25.2513-2 - Manner and time of signifying consent.
- § 25.2513-3 - Revocation of consent.
- § 25.2513-4 - Joint and several liability for tax.
- § 25.2514-1 - Transfers under power of appointment.
- § 25.2514-2 - Powers of appointment created on or before October 21, 1942.
- § 25.2514-3 - Powers of appointment created after October 21, 1942.
- § 25.2515-1 - Tenancies by the entirety; in general.
- § 25.2515-2 - Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
- § 25.2515-3 - Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
- § 25.2515-4 - Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- § 25.2516-1 - Certain property settlements.
- § 25.2516-2 - Transfers in settlement of support obligations.
- § 25.2518-1 - Qualified disclaimers of property; in general.
- § 25.2518-2 - Requirements for a qualified disclaimer.
- § 25.2518-3 - Disclaimer of less than an entire interest.