Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle B
    Estate and Gift Taxes
  4. chapter 12
    GIFT TAX
  5. subchapter B
    Transfers

Subchapter B. Transfers

  • § 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  • § 2515A - Repealed.
  • § 2516 - Certain property settlements
  • § 2517 - Repealed.
  • § 2518 - Disclaimers
  • § 2519 - Dispositions of certain life estates
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