§ 6019. Gift tax returns

Any individual who in any calendar year makes any transfer by gift other than—

• (1) a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year,
• (2) a transfer of an interest with respect to which a deduction is allowed under section 2523, or
• (3) a transfer with respect to which a deduction is allowed under section 2522 but only if—
  • (A)
    • (i) such transfer is of the donor’s entire interest in the property transferred, and
    • (ii) no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money’s worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section 2522, or
  • (B) such transfer is described in section 2522(d),