26 U.S.C. Chapter 12 — GIFT TAX

• § 2501— Imposition of tax
• § 2502— Rate of tax
• § 2503— Taxable gifts
• § 2504— Taxable gifts for preceding calendar periods
• § 2505— Unified credit against gift tax
• § 2511— Transfers in general
• § 2512— Valuation of gifts
• § 2513— Gift by husband or wife to third party
• § 2514— Powers of appointment
• § 2515— Treatment of generation-skipping transfer tax
• § 2516— Certain property settlements
• § 2518— Disclaimers
• § 2519— Dispositions of certain life estates
• § 2522— Charitable and similar gifts
• § 2523— Gift to spouse
• § 2524— Extent of deductions