26 CFR §25.2516-2 — -2 Transfers in settlement of support obligations.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.