Title 26

SECTION 25.2516-2

25.2516-2 Transfers in settlement of support obligations.

§ 25.2516-2 Transfers in settlement of support obligations.

Transfers to provide a reasonable allowance for the support of children (including legally adopted children) of a marriage during minority are not subject to the gift tax if made pursuant to an agreement which satisfies the requirements of section 2516.

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