View all text of Subjgrp 14 [§ 25.2511-1 - § 25.2518-3]
§ 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.