Title 26, Chapter 12
Internal Revenue Code — 19 sections
- § 2501 Section 2501 - Imposition of tax
- § 2502 Section 2502 - Rate of tax
- § 2503 Section 2503 - Taxable gifts
- § 2504 Section 2504 - Taxable gifts for preceding calendar periods
- § 2505 Section 2505 - Unified credit against gift tax
- § 2511 Section 2511 - Transfers in general
- § 2512 Section 2512 - Valuation of gifts
- § 2513 Section 2513 - Gift by husband or wife to third party
- § 2514 Section 2514 - Powers of appointment
- § 2515 Section 2515 - Treatment of generation-skipping transfer tax
- § 2515A Section 2515A - Repealed. Pub. L. 97–34, title IV , § 403(c)(3)(B), Aug. 13, 1981 , 95 Stat. 302 ]
- § 2516 Section 2516 - Certain property settlements
- § 2517 Section 2517 - Repealed. Pub. L. 99–514, title XVIII , § 1852(e)(2)(A), Oct. 22, 1986 , 100 Stat. 2868 ]
- § 2518 Section 2518 - Disclaimers
- § 2519 Section 2519 - Dispositions of certain life estates
- § 2521 Section 2521 - Repealed. Pub. L. 94–455, title XX , § 2001(b)(3), Oct. 4, 1976 , 90 Stat. 1849 ]
- § 2522 Section 2522 - Charitable and similar gifts
- § 2523 Section 2523 - Gift to spouse
- § 2524 Section 2524 - Extent of deductions