26 CFR Topic
Determination of Tax Liability
June 25, 2020
§
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
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