Title 26

PART 25

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

PART 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Authority:26 U.S.C. 7805.

Section 25.2505-2 also issued under 26 U.S.C. 2010(c)(6).

Section 25.2512-5 also issued under 26 U.S.C. 7520(c)(2).

Section 25.2512-5A also issued under 26 U.S.C. 7520(c)(2).

Section 25.2518-2 is also issued under 26 U.S.C. 2518(b).

Section 25.6060-1 also issued under 26 U.S.C. 6060(a).

Section 25.6081-1 also issued under the authority of 26 U.S.C. 6081(a).

Section 25.6109-2 also issued under 26 U.S.C. 6109(a).

Section 25.6302-1 also issued under 26 U.S.C. 6302(a) and (h).

Section 25.6695-1 also issued under 26 U.S.C. 6695(b).

Section 25.7520-1 also issued under 26 U.S.C. 7520(c)(2).

Section 25.7520-2 also issued under 26 U.S.C. 7520(c)(2).

Section 25.7520-3 also issued under 26 U.S.C. 7520(c)(2).

Section 25.7520-4 also issued under 26 U.S.C. 7520(c)(2).

Source:T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:16.0.1.2.21.0.12SUBJGRP 12
   Gift Tax
26:16.0.1.2.21.0.12.1SECTION 25.0-1
   25.0-1 Introduction.
26:16.0.1.2.21.0.13SUBJGRP 13
   Determination of Tax Liability
26:16.0.1.2.21.0.13.2SECTION 25.2207A-1
   25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property.
26:16.0.1.2.21.0.13.3SECTION 25.2207A-2
   25.2207A-2 Effective date.
26:16.0.1.2.21.0.13.4SECTION 25.2501-1
   25.2501-1 Imposition of tax.
26:16.0.1.2.21.0.13.5SECTION 25.2502-1
   25.2502-1 Rate of tax.
26:16.0.1.2.21.0.13.6SECTION 25.2502-2
   25.2502-2 Donor primarily liable for tax.
26:16.0.1.2.21.0.13.7SECTION 25.2503-1
   25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts.”
26:16.0.1.2.21.0.13.8SECTION 25.2503-2
   25.2503-2 Exclusions from gifts.
26:16.0.1.2.21.0.13.9SECTION 25.2503-3
   25.2503-3 Future interests in property.
26:16.0.1.2.21.0.13.10SECTION 25.2503-4
   25.2503-4 Transfer for the benefit of a minor.
26:16.0.1.2.21.0.13.11SECTION 25.2503-6
   25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.
26:16.0.1.2.21.0.13.12SECTION 25.2504-1
   25.2504-1 Taxable gifts for preceding calendar periods.
26:16.0.1.2.21.0.13.13SECTION 25.2504-2
   25.2504-2 Determination of gifts for preceding calendar periods.
26:16.0.1.2.21.0.13.14SECTION 25.2505-0
   25.2505-0 Table of contents.
26:16.0.1.2.21.0.13.15SECTION 25.2505-1
   25.2505-1 Unified credit against gift tax; in general.
26:16.0.1.2.21.0.13.16SECTION 25.2505-2
   25.2505-2 Gifts made by a surviving spouse having a DSUE amount available.
26:16.0.1.2.21.0.14SUBJGRP 14
   Transfers
26:16.0.1.2.21.0.14.17SECTION 25.2511-1
   25.2511-1 Transfers in general.
26:16.0.1.2.21.0.14.18SECTION 25.2511-2
   25.2511-2 Cessation of donor's dominion and control.
26:16.0.1.2.21.0.14.19SECTION 25.2511-3
   25.2511-3 Transfers by nonresidents not citizens.
26:16.0.1.2.21.0.14.20SECTION 25.2512-0
   25.2512-0 Table of contents.
26:16.0.1.2.21.0.14.21SECTION 25.2512-1
   25.2512-1 Valuation of property; in general.
26:16.0.1.2.21.0.14.22SECTION 25.2512-2
   25.2512-2 Stocks and bonds.
26:16.0.1.2.21.0.14.23SECTION 25.2512-3
   25.2512-3 Valuation of interest in businesses.
26:16.0.1.2.21.0.14.24SECTION 25.2512-4
   25.2512-4 Valuation of notes.
26:16.0.1.2.21.0.14.25SECTION 25.2512-5
   25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
26:16.0.1.2.21.0.14.26SECTION 25.2512-6
   25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
26:16.0.1.2.21.0.14.27SECTION 25.2512-7
   25.2512-7 Effect of excise tax.
26:16.0.1.2.21.0.14.28SECTION 25.2512-8
   25.2512-8 Transfers for insufficient consideration.
26:16.0.1.2.21.0.14.29SECTION 25.2513-1
   25.2513-1 Gifts by husband or wife to third party considered as made one-half by each.
26:16.0.1.2.21.0.14.30SECTION 25.2513-2
   25.2513-2 Manner and time of signifying consent.
26:16.0.1.2.21.0.14.31SECTION 25.2513-3
   25.2513-3 Revocation of consent.
26:16.0.1.2.21.0.14.32SECTION 25.2513-4
   25.2513-4 Joint and several liability for tax.
26:16.0.1.2.21.0.14.33SECTION 25.2514-1
   25.2514-1 Transfers under power of appointment.
26:16.0.1.2.21.0.14.34SECTION 25.2514-2
   25.2514-2 Powers of appointment created on or before October 21, 1942.
26:16.0.1.2.21.0.14.35SECTION 25.2514-3
   25.2514-3 Powers of appointment created after October 21, 1942.
26:16.0.1.2.21.0.14.36SECTION 25.2515-1
   25.2515-1 Tenancies by the entirety; in general.
26:16.0.1.2.21.0.14.37SECTION 25.2515-2
   25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
26:16.0.1.2.21.0.14.38SECTION 25.2515-3
   25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
26:16.0.1.2.21.0.14.39SECTION 25.2515-4
   25.2515-4 Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
26:16.0.1.2.21.0.14.40SECTION 25.2516-1
   25.2516-1 Certain property settlements.
26:16.0.1.2.21.0.14.41SECTION 25.2516-2
   25.2516-2 Transfers in settlement of support obligations.
26:16.0.1.2.21.0.14.42SECTION 25.2518-1
   25.2518-1 Qualified disclaimers of property; in general.
26:16.0.1.2.21.0.14.43SECTION 25.2518-2
   25.2518-2 Requirements for a qualified disclaimer.
26:16.0.1.2.21.0.14.44SECTION 25.2518-3
   25.2518-3 Disclaimer of less than an entire interest.
26:16.0.1.2.21.0.15SUBJGRP 15
   Actuarial Tables Applicable Before May 1, 2009
26:16.0.1.2.21.0.15.45SECTION 25.2512-5A
   25.2512-5A Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009.
26:16.0.1.2.21.0.16SUBJGRP 16
   Deductions
26:16.0.1.2.21.0.16.46SECTION 25.2519-1
   25.2519-1 Dispositions of certain life estates.
26:16.0.1.2.21.0.16.47SECTION 25.2519-2
   25.2519-2 Effective date.
26:16.0.1.2.21.0.16.48SECTION 25.2521-1
   25.2521-1 Specific exemption.
26:16.0.1.2.21.0.16.49SECTION 25.2522(a)-1
   25.2522(a)-1 Charitable and similar gifts; citizens or residents.
26:16.0.1.2.21.0.16.50SECTION 25.2522(b)-1
   25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens.
26:16.0.1.2.21.0.16.51SECTION 25.2522(c)-1
   25.2522(c)-1 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
26:16.0.1.2.21.0.16.52SECTION 25.2522(c)-2
   25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
26:16.0.1.2.21.0.16.53SECTION 25.2522(c)-3
   25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
26:16.0.1.2.21.0.16.54SECTION 25.2522(c)-4
   25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
26:16.0.1.2.21.0.16.55SECTION 25.2522(d)-1
   25.2522(d)-1 Additional cross references.
26:16.0.1.2.21.0.16.56SECTION 25.2523(a)-1
   25.2523(a)-1 Gift to spouse; in general.
26:16.0.1.2.21.0.16.57SECTION 25.2523(b)-1
   25.2523(b)-1 Life estate or other terminable interest.
26:16.0.1.2.21.0.16.58SECTION 25.2523(c)-1
   25.2523(c)-1 Interest in unidentified assets.
26:16.0.1.2.21.0.16.59SECTION 25.2523(d)-1
   25.2523(d)-1 Joint interests.
26:16.0.1.2.21.0.16.60SECTION 25.2523(e)-1
   25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse.
26:16.0.1.2.21.0.16.61SECTION 25.2523(f)-1
   25.2523(f)-1 Election with respect to life estate transferred to donee spouse.
26:16.0.1.2.21.0.16.62SECTION 25.2523(g)-1
   25.2523(g)-1 Special rule for charitable remainder trusts.
26:16.0.1.2.21.0.16.63SECTION 25.2523(h)-1
   25.2523(h)-1 Denial of double deduction.
26:16.0.1.2.21.0.16.64SECTION 25.2523(h)-2
   25.2523(h)-2 Effective dates.
26:16.0.1.2.21.0.16.65SECTION 25.2523(i)-1
   25.2523(i)-1 Disallowance of marital deduction when spouse is not a United States citizen.
26:16.0.1.2.21.0.16.66SECTION 25.2523(i)-2
   25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
26:16.0.1.2.21.0.16.67SECTION 25.2523(i)-3
   25.2523(i)-3 Effective date.
26:16.0.1.2.21.0.16.68SECTION 25.2524-1
   25.2524-1 Extent of deductions.
26:16.0.1.2.21.0.17SUBJGRP 17
   Deductions Prior to 1982
26:16.0.1.2.21.0.17.69SECTION 25.2523(f)-1A
   25.2523(f)-1A Special rule applicable to community property transferred prior to January 1, 1982.
26:16.0.1.2.21.0.18SUBJGRP 18
   Special Valuation Rules
26:16.0.1.2.21.0.18.70SECTION 25.2701-0
   25.2701-0 Table of contents.
26:16.0.1.2.21.0.18.71SECTION 25.2701-1
   25.2701-1 Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
26:16.0.1.2.21.0.18.72SECTION 25.2701-2
   25.2701-2 Special valuation rules for applicable retained interests.
26:16.0.1.2.21.0.18.73SECTION 25.2701-3
   25.2701-3 Determination of amount of gift.
26:16.0.1.2.21.0.18.74SECTION 25.2701-4
   25.2701-4 Accumulated qualified payments.
26:16.0.1.2.21.0.18.75SECTION 25.2701-5
   25.2701-5 Adjustments to mitigate double taxation.
26:16.0.1.2.21.0.18.76SECTION 25.2701-6
   25.2701-6 Indirect holding of interests.
26:16.0.1.2.21.0.18.77SECTION 25.2701-7
   25.2701-7 Separate interests.
26:16.0.1.2.21.0.18.78SECTION 25.2701-8
   25.2701-8 Effective dates.
26:16.0.1.2.21.0.18.79SECTION 25.2702-0
   25.2702-0 Table of contents.
26:16.0.1.2.21.0.18.80SECTION 25.2702-1
   25.2702-1 Special valuation rules in the case of transfers of interests in trust.
26:16.0.1.2.21.0.18.81SECTION 25.2702-2
   25.2702-2 Definitions and valuation rules.
26:16.0.1.2.21.0.18.82SECTION 25.2702-3
   25.2702-3 Qualified interests.
26:16.0.1.2.21.0.18.83SECTION 25.2702-4
   25.2702-4 Certain property treated as held in trust.
26:16.0.1.2.21.0.18.84SECTION 25.2702-5
   25.2702-5 Personal residence trusts.
26:16.0.1.2.21.0.18.85SECTION 25.2702-6
   25.2702-6 Reduction in taxable gifts.
26:16.0.1.2.21.0.18.86SECTION 25.2702-7
   25.2702-7 Effective dates.
26:16.0.1.2.21.0.18.87SECTION 25.2703-1
   25.2703-1 Property subject to restrictive arrangements.
26:16.0.1.2.21.0.18.88SECTION 25.2703-2
   25.2703-2 Effective date.
26:16.0.1.2.21.0.18.89SECTION 25.2704-1
   25.2704-1 Lapse of certain rights.
26:16.0.1.2.21.0.18.90SECTION 25.2704-2
   25.2704-2 Transfers subject to applicable restrictions.
26:16.0.1.2.21.0.18.91SECTION 25.2704-3
   25.2704-3 Effective date.
26:16.0.1.2.21.0.19SUBJGRP 19
   Procedure and Administration
26:16.0.1.2.21.0.19.92SECTION 25.6001-1
   25.6001-1 Records required to be kept.
26:16.0.1.2.21.0.19.93SECTION 25.6011-1
   25.6011-1 General requirement of return, statement, or list.
26:16.0.1.2.21.0.19.94SECTION 25.6011-4
   25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:16.0.1.2.21.0.19.95SECTION 25.6019-1
   25.6019-1 Persons required to file returns.
26:16.0.1.2.21.0.19.96SECTION 25.6019-2
   25.6019-2 Returns required in case of consent under section 2513.
26:16.0.1.2.21.0.19.97SECTION 25.6019-3
   25.6019-3 Contents of return.
26:16.0.1.2.21.0.19.98SECTION 25.6019-4
   25.6019-4 Description of property listed on return.
26:16.0.1.2.21.0.19.99SECTION 25.6060-1
   25.6060-1 Reporting requirements for tax return preparers.
26:16.0.1.2.21.0.19.100SECTION 25.6061-1
   25.6061-1 Signing of returns and other documents.
26:16.0.1.2.21.0.19.101SECTION 25.6065-1
   25.6065-1 Verification of returns.
26:16.0.1.2.21.0.19.102SECTION 25.6075-1
   25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
26:16.0.1.2.21.0.19.103SECTION 25.6075-2
   25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
26:16.0.1.2.21.0.19.104SECTION 25.6081-1
   25.6081-1 Automatic extension of time for filing gift tax returns.
26:16.0.1.2.21.0.19.105SECTION 25.6091-1
   25.6091-1 Place for filing returns and other documents.
26:16.0.1.2.21.0.19.106SECTION 25.6091-2
   25.6091-2 Exceptional cases.
26:16.0.1.2.21.0.19.107SECTION 25.6107-1
   25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
26:16.0.1.2.21.0.19.108SECTION 25.6109-1
   25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:16.0.1.2.21.0.19.109SECTION 25.6151-1
   25.6151-1 Time and place for paying tax shown on return.
26:16.0.1.2.21.0.19.110SECTION 25.6161-1
   25.6161-1 Extension of time for paying tax or deficiency.
26:16.0.1.2.21.0.19.111SECTION 25.6165-1
   25.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:16.0.1.2.21.0.19.112SECTION 25.6302-1
   25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
26:16.0.1.2.21.0.19.113SECTION 25.6321-1
   25.6321-1 Lien for taxes.
26:16.0.1.2.21.0.19.114SECTION 25.6323-1
   25.6323-1 Validity and priority against certain persons.
26:16.0.1.2.21.0.19.115SECTION 25.6324-1
   25.6324-1 Special lien for gift tax.
26:16.0.1.2.21.0.19.116SECTION 25.6601-1
   25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
26:16.0.1.2.21.0.19.117SECTION 25.6694-1
   25.6694-1 Section 6694 penalties applicable to tax return preparer.
26:16.0.1.2.21.0.19.118SECTION 25.6694-2
   25.6694-2 Penalties for understatement due to an unreasonable position.
26:16.0.1.2.21.0.19.119SECTION 25.6694-3
   25.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:16.0.1.2.21.0.19.120SECTION 25.6694-4
   25.6694-4 Extension 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.
26:16.0.1.2.21.0.19.121SECTION 25.6695-1
   25.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
26:16.0.1.2.21.0.19.122SECTION 25.6696-1
   25.6696-1 Claims for credit or refund by tax return preparers.
26:16.0.1.2.21.0.19.123SECTION 25.6905-1
   25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
26:16.0.1.2.21.0.19.124SECTION 25.7101-1
   25.7101-1 Form of bonds.
26:16.0.1.2.21.0.20SUBJGRP 20
   General Actuarial Valuations
26:16.0.1.2.21.0.20.125SECTION 25.7520-1
   25.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
26:16.0.1.2.21.0.20.126SECTION 25.7520-2
   25.7520-2 Valuation of charitable interests.
26:16.0.1.2.21.0.20.127SECTION 25.7520-3
   25.7520-3 Limitation on the application of section 7520.
26:16.0.1.2.21.0.20.128SECTION 25.7520-4
   25.7520-4 Transitional rules.
26:16.0.1.2.21.0.20.129SECTION 25.7701-1
   25.7701-1 Tax return preparer.
26:16.0.1.2.21.0.20.130SECTION 25.7701-2
   25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.