Transfers

Sections

• 25.2511-1
  § 25.2511-1 Transfers in general.
• 25.2511-2
  § 25.2511-2 Cessation of donor's dominion and control.
• 25.2511-3
  § 25.2511-3 Transfers by nonresidents not citizens.
• 25.2512-0
  § 25.2512-0 Table of contents.
• 25.2512-1
  § 25.2512-1 Valuation of property; in general.
• 25.2512-2
  § 25.2512-2 Stocks and bonds.
• 25.2512-3
  § 25.2512-3 Valuation of interest in businesses.
• 25.2512-4
  § 25.2512-4 Valuation of notes.
• 25.2512-5
  § 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
• 25.2512-6
  § 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
• 25.2512-7
  § 25.2512-7 Effect of excise tax.
• 25.2512-8
  § 25.2512-8 Transfers for insufficient consideration.
• 25.2513-1
  § 25.2513-1 Gifts by husband or wife to third party considered as made one-half by each.
• 25.2513-2
  § 25.2513-2 Manner and time of signifying consent.
• 25.2513-3
  § 25.2513-3 Revocation of consent.
• 25.2513-4
  § 25.2513-4 Joint and several liability for tax.
• 25.2514-1
  § 25.2514-1 Transfers under power of appointment.
• 25.2514-2
  § 25.2514-2 Powers of appointment created on or before October 21, 1942.
• 25.2514-3
  § 25.2514-3 Powers of appointment created after October 21, 1942.
• 25.2515-1
  § 25.2515-1 Tenancies by the entirety; in general.
• 25.2515-2
  § 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
• 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).
• 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).
• 25.2516-1
  § 25.2516-1 Certain property settlements.
• 25.2516-2
  § 25.2516-2 Transfers in settlement of support obligations.
• 25.2518-1
  § 25.2518-1 Qualified disclaimers of property; in general.
• 25.2518-2
  § 25.2518-2 Requirements for a qualified disclaimer.
• 25.2518-3
  § 25.2518-3 Disclaimer of less than an entire interest.