26 CFR Part 25 — Gift Tax; Gifts Made After December 31, 1954
- § 25.0-1— Introduction.
- § 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.
- § 25.2505-0— Table of contents.
- § 25.2505-1— Unified credit against gift tax; in general.
- § 25.2505-2— Gifts made by a surviving spouse having a DSUE amount available.
- § 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.
- § 25.2512-5A— Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.
- § 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(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.
- § 25.2523(f)-1A— Special rule applicable to community property transferred prior to January 1, 1982.
- § 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.
- § 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.
- § 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.
- § 25.7701-2— Definitions; spouse, husband and wife, husband, wife, marriage.