Sections
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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.