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Electronic Code of Federal Regulations

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e-CFR Data is current as of April 17, 2014

TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER B—ESTATE AND GIFT TAXES

PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

rule

Gift Tax

§25.0-1
Introduction.

Determination of Tax Liability

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

Transfers

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

Actuarial Tables Applicable Before May 1, 2009

§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.

Deductions

§25.2519-1
Dispositions of certain life estates.
§25.2519-2
Effective date.
§25.2521-1
Specific exemption.
§25.2522(a)-1
Charitable and similar gifts; citizens or residents.
§25.2522(a)-2
Transfers not exclusively for charitable, etc., purposes in the case of gifts made before August 1, 1969.
§25.2522(b)-1
Charitable and similar gifts; nonresidents not citizens.
§25.2522(c)-1
Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
§25.2522(c)-2
Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
§25.2522(c)-3
Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
§25.2522(c)-4
Disallowance of double deduction in the case of qualified terminable interest property.
§25.2522(d)-1
Additional cross references.
§25.2523(a)-1
Gift to spouse; in general.
§25.2523(b)-1
Life estate or other terminable interest.
§25.2523(c)-1
Interest in unidentified assets.
§25.2523(d)-1
Joint interests.
§25.2523(e)-1
Marital deduction; life estate with power of appointment in donee spouse.
§25.2523(f)-1
Election with respect to life estate transferred to donee spouse.
§25.2523(g)-1
Special rule for charitable remainder trusts.
§25.2523(h)-1
Denial of double deduction.
§25.2523(h)-2
Effective dates.
§25.2523(i)-1
Disallowance of marital deduction when spouse is not a United States citizen.
§25.2523(i)-2
Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
§25.2523(i)-3
Effective date.
§25.2524-1
Extent of deductions.

Deductions Prior to 1982

§25.2523(f)-1A
Special rule applicable to community property transferred prior to January 1, 1982.

Special Valuation Rules

§25.2701-0
Table of contents.
§25.2701-1
Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
§25.2701-2
Special valuation rules for applicable retained interests.
§25.2701-3
Determination of amount of gift.
§25.2701-4
Accumulated qualified payments.
§25.2701-5
Adjustments to mitigate double taxation.
§25.2701-6
Indirect holding of interests.
§25.2701-7
Separate interests.
§25.2701-8
Effective dates.
§25.2702-0
Table of contents.
§25.2702-1
Special valuation rules in the case of transfers of interests in trust.
§25.2702-2
Definitions and valuation rules.
§25.2702-3
Qualified interests.
§25.2702-4
Certain property treated as held in trust.
§25.2702-5
Personal residence trusts.
§25.2702-6
Reduction in taxable gifts.
§25.2702-7
Effective dates.
§25.2703-1
Property subject to restrictive arrangements.
§25.2703-2
Effective date.
§25.2704-1
Lapse of certain rights.
§25.2704-2
Transfers subject to applicable restrictions.
§25.2704-3
Effective date.

Procedure and Administration

§25.6001-1
Records required to be kept.
§25.6011-1
General requirement of return, statement, or list.
§25.6011-4
Requirement of statement disclosing participation in certain transactions by taxpayers.
§25.6019-1
Persons required to file returns.
§25.6019-2
Returns required in case of consent under section 2513.
§25.6019-3
Contents of return.
§25.6019-4
Description of property listed on return.
§25.6060-1
Reporting requirements for tax return preparers.
§25.6061-1
Signing of returns and other documents.
§25.6065-1
Verification of returns.
§25.6075-1
Returns, time for filing gift tax returns for gifts made after December 31, 1981.
§25.6075-2
Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
§25.6081-1
Automatic extension of time for filing gift tax returns.
§25.6091-1
Place for filing returns and other documents.
§25.6091-2
Exceptional cases.
§25.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§25.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
§25.6151-1
Time and place for paying tax shown on return.
§25.6161-1
Extension of time for paying tax or deficiency.
§25.6165-1
Bonds where time to pay tax or deficiency has been extended.
§25.6302-1
Voluntary payments of gift taxes by electronic funds transfer.
§25.6321-1
Lien for taxes.
§25.6323-1
Validity and priority against certain persons.
§25.6324-1
Special lien for gift tax.
§25.6601-1
Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
§25.6694-1
Section 6694 penalties applicable to tax return preparer.
§25.6694-2
Penalties for understatement due to an unreasonable position.
§25.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
§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.
§25.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
§25.6696-1
Claims for credit or refund by tax return preparers.
§25.6905-1
Discharge of executor from personal liability for decedent's income and gift taxes.
§25.7101-1
Form of bonds.

General Actuarial Valuations

§25.7520-1
Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
§25.7520-2
Valuation of charitable interests.
§25.7520-3
Limitation on the application of section 7520.
§25.7520-4
Transitional rules.
§25.7701-1
Tax return preparer.


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