Determination of Tax Liability

Sections

• 25.2207A-1
  § 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property.
• 25.2207A-2
  § 25.2207A-2 Effective date.
• 25.2501-1
  § 25.2501-1 Imposition of tax.
• 25.2502-1
  § 25.2502-1 Rate of tax.
• 25.2502-2
  § 25.2502-2 Donor primarily liable for tax.
• 25.2503-1
  § 25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts.”
• 25.2503-2
  § 25.2503-2 Exclusions from gifts.
• 25.2503-3
  § 25.2503-3 Future interests in property.
• 25.2503-4
  § 25.2503-4 Transfer for the benefit of a minor.
• 25.2503-6
  § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.
• 25.2504-1
  § 25.2504-1 Taxable gifts for preceding calendar periods.
• 25.2504-2
  § 25.2504-2 Determination of gifts for preceding calendar periods.
• 25.2505-0
  § 25.2505-0 Table of contents.
• 25.2505-1
  § 25.2505-1 Unified credit against gift tax; in general.
• 25.2505-2
  § 25.2505-2 Gifts made by a surviving spouse having a DSUE amount available.