26 CFR Topic
Transfers
June 25, 2020
§
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
§
25.2511-1
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
§
25.2513-3
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
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