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U.S. Code Title 26
Subtitle B
Chapter 12
Subchapter B
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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[Section 2515A: Repealed.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[Section 2517: Repealed.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