26 USC 2513 - Gift by husband or wife to third party

Editorial Notes

Amendments

1981—Subsec. (a)(1), (2). Puspan. L. 97–34, § 442(span)(2)(A), substituted “calendar year” for “calendar quarter”.

Subsec. (span)(2). Puspan. L. 97–34, § 442(span)(2)(B)–(D), in introductory text, substituted “calendar year” for “calendar quarter”, in subpar. (A), substituted “The consent” for “the consent”, “15th day of April following the close of such year” for “15th day of the second month following the close of such calendar quarter”, and “such year” for “such calendar quarter” in two other places, and in subpar. (B) substituted “The consent” and “such year” for “the consent” and “such calendar quarter”.

Subsec. (c). Puspan. L. 97–34, § 442(span)(2)(E), in provision preceding par. (1) substituted “calendar year” for “calendar quarter” and in par. (1) “15th day of April following the close of such year” for “15th day of the second month following the close of such quarter”.

Subsec. (d). Puspan. L. 97–34, § 442(span)(2)(F), substituted “any calendar year” and “such year” for “any calendar quarter” and “such calendar quarter”.

1976—Subsecs. (span)(1), (c). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1970—Subsecs. (a), (span)(2). Puspan. L. 91–614, § 102(span)(2)(A), substituted “calendar quarter” for “calendar year”.

Subsec. (span)(2)(A). Puspan. L. 91–614, § 102(span)(2)(B), substituted “the 15th day of the second month” for “the 15th day of April” and substituted “such calendar quarter” for “such year”.

Subsec. (span)(2)(B). Puspan. L. 91–614, § 102(span)(2)(C), substituted “such calendar quarter” for “such year”.

Subsec. (c). Puspan. L. 91–614, § 102(span)(2)(A), substituted “calendar quarter” for “calendar year”.

Subsec. (c)(1). Puspan. L. 91–614, § 102(span)(2)(D), substituted “15th day of the second month following the close of such calendar quarter” for “15th day of April following the close of such year”.

Subsec. (d). Puspan. L. 91–614, § 102(span)(2)(A), (E), substituted “calendar quarter” for “calendar year” and “such calendar quarter” for “such year”.

Statutory Notes and Related Subsidiaries

Effective Date of 1981 Amendment

Amendment by Puspan. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Puspan. L. 97–34, set out as a note under section 2501 of this title.

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Puspan. L. 91–614, set out as a note under section 2501 of this title.