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FEDERAL · 26 CFR

Part 25 — Gift Tax; Gifts Made After December 31, 1954

130 sections · Title 26: Internal Revenue

§ 25.0-1Introduction.
§ 25.2207A-1Right of recovery of gift taxes in the case of certain marital deduction property.
§ 25.2207A-2Effective date.
§ 25.2501-1Imposition of tax.
§ 25.2502-1Rate of tax.
§ 25.2502-2Donor primarily liable for tax.
§ 25.2503-1General definitions of “taxable gifts” and of “total amount of gifts.”
§ 25.2503-2Exclusions from gifts.
§ 25.2503-3Future interests in property.
§ 25.2503-4Transfer for the benefit of a minor.
§ 25.2503-6Exclusion for certain qualified transfer for tuition or medical expenses.
§ 25.2504-1Taxable gifts for preceding calendar periods.
§ 25.2504-2Determination of gifts for preceding calendar periods.
§ 25.2505-0Table of contents.
§ 25.2505-1Unified credit against gift tax; in general.
§ 25.2505-2Gifts made by a surviving spouse having a DSUE amount available.
§ 25.2511-1Transfers in general.
§ 25.2511-2Cessation of donor's dominion and control.
§ 25.2511-3Transfers by nonresidents not citizens.
§ 25.2512-0Table of contents.
§ 25.2512-1Valuation of property; in general.
§ 25.2512-2Stocks and bonds.
§ 25.2512-3Valuation of interest in businesses.
§ 25.2512-4Valuation of notes.
§ 25.2512-5Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
§ 25.2512-6Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
§ 25.2512-7Effect of excise tax.
§ 25.2512-8Transfers for insufficient consideration.
§ 25.2513-1Gifts by husband or wife to third party considered as made one-half by each.
§ 25.2513-2Manner and time of signifying consent.
§ 25.2513-3Revocation of consent.
§ 25.2513-4Joint and several liability for tax.
§ 25.2514-1Transfers under power of appointment.
§ 25.2514-2Powers of appointment created on or before October 21, 1942.
§ 25.2514-3Powers of appointment created after October 21, 1942.
§ 25.2515-1Tenancies by the entirety; in general.
§ 25.2515-2Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
§ 25.2515-3Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
§ 25.2515-4Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
§ 25.2516-1Certain property settlements.
§ 25.2516-2Transfers in settlement of support obligations.
§ 25.2518-1Qualified disclaimers of property; in general.
§ 25.2518-2Requirements for a qualified disclaimer.
§ 25.2518-3Disclaimer of less than an entire interest.
§ 25.2512-5AValuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.
§ 25.2519-1Dispositions of certain life estates.
§ 25.2519-2Effective date.
§ 25.2521-1Specific exemption.
§ 25.2522(a)-1Charitable and similar gifts; citizens or residents.
§ 25.2522(b)-1Charitable and similar gifts; nonresidents not citizens.
§ 25.2522(c)-1Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
§ 25.2522(c)-2Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
§ 25.2522(c)-3Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
§ 25.2522(c)-4Disallowance of double deduction in the case of qualified terminable interest property.
§ 25.2522(d)-1Additional cross references.
§ 25.2523(a)-1Gift to spouse; in general.
§ 25.2523(b)-1Life estate or other terminable interest.
§ 25.2523(c)-1Interest in unidentified assets.
§ 25.2523(d)-1Joint interests.
§ 25.2523(e)-1Marital deduction; life estate with power of appointment in donee spouse.
§ 25.2523(f)-1Election with respect to life estate transferred to donee spouse.
§ 25.2523(g)-1Special rule for charitable remainder trusts.
§ 25.2523(h)-1Denial of double deduction.
§ 25.2523(h)-2Effective dates.
§ 25.2523(i)-1Disallowance of marital deduction when spouse is not a United States citizen.
§ 25.2523(i)-2Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
§ 25.2523(i)-3Effective date.
§ 25.2524-1Extent of deductions.
§ 25.2523(f)-1ASpecial rule applicable to community property transferred prior to January 1, 1982.
§ 25.2701-0Table of contents.
§ 25.2701-1Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
§ 25.2701-2Special valuation rules for applicable retained interests.
§ 25.2701-3Determination of amount of gift.
§ 25.2701-4Accumulated qualified payments.
§ 25.2701-5Adjustments to mitigate double taxation.
§ 25.2701-6Indirect holding of interests.
§ 25.2701-7Separate interests.
§ 25.2701-8Effective dates.
§ 25.2702-0Table of contents.
§ 25.2702-1Special valuation rules in the case of transfers of interests in trust.
§ 25.2702-2Definitions and valuation rules.
§ 25.2702-3Qualified interests.
§ 25.2702-4Certain property treated as held in trust.
§ 25.2702-5Personal residence trusts.
§ 25.2702-6Reduction in taxable gifts.
§ 25.2702-7Effective dates.
§ 25.2703-1Property subject to restrictive arrangements.
§ 25.2703-2Effective date.
§ 25.2704-1Lapse of certain rights.
§ 25.2704-2Transfers subject to applicable restrictions.
§ 25.2704-3Effective date.
§ 25.6001-1Records required to be kept.
§ 25.6011-1General requirement of return, statement, or list.
§ 25.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 25.6019-1Persons required to file returns.
§ 25.6019-2Returns required in case of consent under section 2513.
§ 25.6019-3Contents of return.
§ 25.6019-4Description of property listed on return.
§ 25.6060-1Reporting requirements for tax return preparers.
§ 25.6061-1Signing of returns and other documents.
§ 25.6065-1Verification of returns.
§ 25.6075-1Returns, time for filing gift tax returns for gifts made after December 31, 1981.
§ 25.6075-2Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
§ 25.6081-1Automatic extension of time for filing gift tax returns.
§ 25.6091-1Place for filing returns and other documents.
§ 25.6091-2Exceptional cases.
§ 25.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 25.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 25.6151-1Time and place for paying tax shown on return.
§ 25.6161-1Extension of time for paying tax or deficiency.
§ 25.6165-1Bonds where time to pay tax or deficiency has been extended.
§ 25.6302-1Voluntary payments of gift taxes by electronic funds transfer.
§ 25.6321-1Lien for taxes.
§ 25.6323-1Validity and priority against certain persons.
§ 25.6324-1Special lien for gift tax.
§ 25.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
§ 25.6694-1Section 6694 penalties applicable to tax return preparer.
§ 25.6694-2Penalties for understatement due to an unreasonable position.
§ 25.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 25.6694-4Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 25.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 25.6696-1Claims for credit or refund by tax return preparers.
§ 25.6905-1Discharge of executor from personal liability for decedent's income and gift taxes.
§ 25.7101-1Form of bonds.
§ 25.7520-1Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
§ 25.7520-2Valuation of charitable interests.
§ 25.7520-3Limitation on the application of section 7520.
§ 25.7520-4Transitional rules.
§ 25.7701-1Tax return preparer.
§ 25.7701-2Definitions; spouse, husband and wife, husband, wife, marriage.