Chapter 12: GIFT TAX
Subchapter B: Transfers
- Section 2511: Transfers in general
- Section 2512: Valuation of gifts
- Section 2513: Gift by husband or wife to third party
- Section 2514: Powers of appointment
- Section 2515: Treatment of generation-skipping transfer tax
- [Section 2515A: Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- Section 2516: Certain property settlements
- [Section 2517: Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
- Section 2518: Disclaimers
- Section 2519: Dispositions of certain life estates
Subchapter C: Deductions
- [Section 2521: Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
- Section 2522: Charitable and similar gifts
- Section 2523: Gift to spouse
- Section 2524: Extent of deductions