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Section 25.0-1
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Imposition of tax |
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Section 25.2501-1
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Rate of tax |
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Section 25.2502-1
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Donor primarily liable for tax |
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Section 25.2502-2
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General definitions of ``taxable gifts'' and of ``total amount of gifts |
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Section 25.2503-1
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Exclusions from gifts |
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Section 25.2503-2
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Future interests in property |
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Section 25.2503-3
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Transfer for the benefit of a minor |
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Section 25.2503-4
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Exclusion for certain qualified transfer for tuition or medical expenses |
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Section 25.2503-6
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Taxable gifts for preceding calendar periods |
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Section 25.2504-1
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Determination of gifts for preceding calendar periods |
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Section 25.2504-2
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Transfers in general |
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Section 25.2511-1
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Cessation of donor's dominion and control |
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Section 25.2511-2
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Transfers by nonresidents not citizens |
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Section 25.2511-3
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Table of contents |
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Section 25.2512-0
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Valuation of property; in general |
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Section 25.2512-1
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Stocks and bonds |
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Section 25.2512-2
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Valuation of interest in businesses |
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Section 25.2512-3
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Valuation of notes |
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Section 25.2512-4
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Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests |
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Section 25.2512-5
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Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company |
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Section 25.2512-6
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Effect of excise tax |
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Section 25.2512-7
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Transfers for insufficient consideration |
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Section 25.2512-8
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Gifts by husband or wife to third party considered as made one-half by each |
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Section 25.2513-1
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Manner and time of signifying consent |
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Section 25.2513-2
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Revocation of consent |
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Section 25.2513-3
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Joint and several liability for tax |
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Section 25.2513-4
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Transfers under power of appointment |
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Section 25.2514-1
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Powers of appointment created on or before October 21, 1942 |
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Section 25.2514-2
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Powers of appointment created after October 21, 1942 |
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Section 25.2514-3
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Tenancies by the entirety; in general |
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Section 25.2515-1
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Tenancies by the entirety; transfers treated as gifts; manner of election and valuation |
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Section 25.2515-2
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Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b) |
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Section 25.2515-3
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Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b) |
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Section 25.2515-4
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Certain property settlements |
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Section 25.2516-1
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Transfers in settlement of support obligations |
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Section 25.2516-2
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Qualified disclaimers of property; in general |
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Section 25.2518-1
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Requirements for a qualified disclaimer |
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Section 25.2518-2
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Disclaimer of less than an entire interest |
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Section 25.2518-3
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Dispositions of certain life estates |
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Section 25.2519-1
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Effective date |
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Section 25.2519-2
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Specific exemption |
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Section 25.2521-1
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Extent of deductions |
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Section 25.2524-1
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Table of contents |
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Section 25.2701-0
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Special valuation rules in the case of transfers of certain interests in corporations and partnerships |
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Section 25.2701-1
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Special valuation rules for applicable retained interests |
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Section 25.2701-2
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Determination of amount of gift |
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Section 25.2701-3
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Accumulated qualified payments |
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Section 25.2701-4
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Adjustments to mitigate double taxation |
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Section 25.2701-5
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Indirect holding of interests |
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Section 25.2701-6
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Separate interests |
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Section 25.2701-7
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Effective dates |
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Section 25.2701-8
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Table of contents |
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Section 25.2702-0
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Special valuation rules in the case of transfers of interests in trust |
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Section 25.2702-1
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Definitions and valuation rules |
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Section 25.2702-2
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Qualified interests |
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Section 25.2702-3
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Certain property treated as held in trust |
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Section 25.2702-4
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Personal residence trusts |
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Section 25.2702-5
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Reduction in taxable gifts |
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Section 25.2702-6
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Effective dates |
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Section 25.2702-7
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Property subject to restrictive arrangements |
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Section 25.2703-1
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Effective date |
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Section 25.2703-2
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Lapse of certain rights |
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Section 25.2704-1
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Transfers subject to applicable restrictions |
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Section 25.2704-2
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Effective date |
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Section 25.2704-3
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Records required to be kept |
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Section 25.6001-1
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General requirement of return, statement, or list |
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Section 25.6011-1
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Requirement of statement disclosing participation in certain transactions by taxpayers |
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Section 25.6011-4
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Persons required to file returns |
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Section 25.6019-1
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Returns required in case of consent under section 2513 |
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Section 25.6019-2
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Contents of return |
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Section 25.6019-3
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Description of property listed on return |
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Section 25.6019-4
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Reporting requirements for tax return preparers |
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Section 25.6060-1
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Signing of returns and other documents |
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Section 25.6061-1
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Verification of returns |
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Section 25.6065-1
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Returns, time for filing gift tax returns for gifts made after December 31, 1981 |
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Section 25.6075-1
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Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982 |
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Section 25.6075-2
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Automatic extension of time for filing gift tax returns |
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Section 25.6081-1
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Place for filing returns and other documents |
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Section 25.6091-1
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Exceptional cases |
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Section 25.6091-2
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Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
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Section 25.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund |
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Section 25.6109-1
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Time and place for paying tax shown on return |
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Section 25.6151-1
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Extension of time for paying tax or deficiency |
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Section 25.6161-1
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Bonds where time to pay tax or deficiency has been extended |
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Section 25.6165-1
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Voluntary payments of gift taxes by electronic funds transfer |
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Section 25.6302-1
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Lien for taxes |
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Section 25.6321-1
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Validity and priority against certain persons |
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Section 25.6323-1
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Special lien for gift tax |
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Section 25.6324-1
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Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
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Section 25.6601-1
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Section 6694 penalties applicable to tax return preparer |
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Section 25.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 25.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 25.6694-3
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Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's |
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Section 25.6694-4
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Other assessable penalties with respect to the preparation of tax returns for other persons |
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Section 25.6695-1
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Claims for credit or refund by tax return preparers |
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Section 25.6696-1
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Discharge of executor from personal liability for decedent's income and gift taxes |
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Section 25.6905-1
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Form of bonds |
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Section 25.7101-1
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Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests |
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Section 25.7520-1
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Valuation of charitable interests |
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Section 25.7520-2
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Limitation on the application of section 7520 |
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Section 25.7520-3
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Transitional rules |
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Section 25.7520-4
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Tax return preparer |
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Section 25.7701-1
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Table of contents |