Code of Federal Regulations · Part
Part 25 — Gift Tax; Gifts Made After December 31, 1954
26 C.F.R. pt. 25
- § 25.0-1 -1 Introduction
- § 25.2207A-1 a-1 Right Of Recovery Of Gift Taxes In The Case Of Certain Marital Deduction Property
- § 25.2207A-2 a-2 Effective Date
- § 25.2501-1 -1 Imposition Of Tax
- § 25.2502-1 -1 Rate Of Tax
- § 25.2502-2 -2 Donor Primarily Liable For Tax
- § 25.2503-1 -1 General Definitions Of “taxable Gifts” And Of “total Amount Of Gifts.”
- § 25.2503-2 -2 Exclusions From Gifts
- § 25.2503-3 -3 Future Interests In Property
- § 25.2503-4 -4 Transfer For The Benefit Of A Minor
- § 25.2503-6 -6 Exclusion For Certain Qualified Transfer For Tuition Or Medical Expenses
- § 25.2504-1 -1 Taxable Gifts For Preceding Calendar Periods
- § 25.2504-2 -2 Determination Of Gifts For Preceding Calendar Periods
- § 25.2505-0 -0 Table Of Contents
- § 25.2505-1 -1 Unified Credit Against Gift Tax; In General
- § 25.2505-2 -2 Gifts Made By A Surviving Spouse Having A Dsue Amount Available
- § 25.2511-1 -1 Transfers In General
- § 25.2511-2 -2 Cessation Of Donor's Dominion And Control
- § 25.2511-3 -3 Transfers By Nonresidents Not Citizens
- § 25.2512-0 -0 Table Of Contents
- § 25.2512-1 -1 Valuation Of Property; In General
- § 25.2512-2 -2 Stocks And Bonds
- § 25.2512-3 -3 Valuation Of Interest In Businesses
- § 25.2512-4 -4 Valuation Of Notes
- § 25.2512-5 -5 Valuation Of Annuities, Unitrust Interests, Interests For Life Or Term Of Years, And Remainder Or Reversionary Interests
- § 25.2512-5A -5a Valuation Of Annuities, Interests For Life Or A Term Of Years, And Remainder Or Reversionary Interests Transferred Before June 1, 2023
- § 25.2512-6 -6 Valuation Of Certain Life Insurance And Annuity Contracts; Valuation Of Shares In An Open-end Investment Company
- § 25.2512-7 -7 Effect Of Excise Tax
- § 25.2512-8 -8 Transfers For Insufficient Consideration
- § 25.2513-1 -1 Gifts By Husband Or Wife To Third Party Considered As Made One-half By Each
- § 25.2513-2 -2 Manner And Time Of Signifying Consent
- § 25.2513-3 -3 Revocation Of Consent
- § 25.2513-4 -4 Joint And Several Liability For Tax
- § 25.2514-1 -1 Transfers Under Power Of Appointment
- § 25.2514-2 -2 Powers Of Appointment Created On Or Before October 21, 1942
- § 25.2514-3 -3 Powers Of Appointment Created After October 21, 1942
- § 25.2515-1 -1 Tenancies By The Entirety; In General
- § 25.2515-2 -2 Tenancies By The Entirety; Transfers Treated As Gifts; Manner Of Election And Valuation
- § 25.2515-3 -3 Termination Of Tenancy By The Entirety; Cases In Which Entire Value Of Gift Is Determined Under Section 2515(b)
- § 25.2515-4 -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 -1 Certain Property Settlements
- § 25.2516-2 -2 Transfers In Settlement Of Support Obligations
- § 25.2518-1 -1 Qualified Disclaimers Of Property; In General
- § 25.2518-2 -2 Requirements For A Qualified Disclaimer
- § 25.2518-3 -3 Disclaimer Of Less Than An Entire Interest
- § 25.2519-1 -1 Dispositions Of Certain Life Estates
- § 25.2519-2 -2 Effective Date
- § 25.2521-1 -1 Specific Exemption
- § 25.2522(a)-1 (a)-1 Charitable And Similar Gifts; Citizens Or Residents
- § 25.2522(b)-1 (b)-1 Charitable And Similar Gifts; Nonresidents Not Citizens
- § 25.2522(c)-1 (c)-1 Disallowance Of Charitable, Etc., Deductions Because Of “prohibited Transactions” In The Case Of Gifts Made Before January 1, 1970
- § 25.2522(c)-2 (c)-2 Disallowance Of Charitable, Etc., Deductions In The Case Of Gifts Made After December 31, 1969
- § 25.2522(c)-3 (c)-3 Transfers Not Exclusively For Charitable, Etc., Purposes In The Case Of Gifts Made After July 31, 1969
- § 25.2522(c)-4 (c)-4 Disallowance Of Double Deduction In The Case Of Qualified Terminable Interest Property
- § 25.2522(d)-1 (d)-1 Additional Cross References
- § 25.2523(a)-1 (a)-1 Gift To Spouse; In General
- § 25.2523(b)-1 (b)-1 Life Estate Or Other Terminable Interest
- § 25.2523(c)-1 (c)-1 Interest In Unidentified Assets
- § 25.2523(d)-1 (d)-1 Joint Interests
- § 25.2523(e)-1 (e)-1 Marital Deduction; Life Estate With Power Of Appointment In Donee Spouse
- § 25.2523(f)-1 (f)-1 Election With Respect To Life Estate Transferred To Donee Spouse
- § 25.2523(f)-1A (f)-1a Special Rule Applicable To Community Property Transferred Prior To January 1, 1982
- § 25.2523(g)-1 (g)-1 Special Rule For Charitable Remainder Trusts
- § 25.2523(h)-1 (h)-1 Denial Of Double Deduction
- § 25.2523(h)-2 (h)-2 Effective Dates
- § 25.2523(i)-1 (i)-1 Disallowance Of Marital Deduction When Spouse Is Not A United States Citizen
- § 25.2523(i)-2 (i)-2 Treatment Of Spousal Joint Tenancy Property Where One Spouse Is Not A United States Citizen
- § 25.2523(i)-3 (i)-3 Effective Date
- § 25.2524-1 -1 Extent Of Deductions
- § 25.2701-0 -0 Table Of Contents
- § 25.2701-1 -1 Special Valuation Rules In The Case Of Transfers Of Certain Interests In Corporations And Partnerships
- § 25.2701-2 -2 Special Valuation Rules For Applicable Retained Interests
- § 25.2701-3 -3 Determination Of Amount Of Gift
- § 25.2701-4 -4 Accumulated Qualified Payments
- § 25.2701-5 -5 Adjustments To Mitigate Double Taxation
- § 25.2701-6 -6 Indirect Holding Of Interests
- § 25.2701-7 -7 Separate Interests
- § 25.2701-8 -8 Effective Dates
- § 25.2702-0 -0 Table Of Contents
- § 25.2702-1 -1 Special Valuation Rules In The Case Of Transfers Of Interests In Trust
- § 25.2702-2 -2 Definitions And Valuation Rules
- § 25.2702-3 -3 Qualified Interests
- § 25.2702-4 -4 Certain Property Treated As Held In Trust
- § 25.2702-5 -5 Personal Residence Trusts
- § 25.2702-6 -6 Reduction In Taxable Gifts
- § 25.2702-7 -7 Effective Dates
- § 25.2703-1 -1 Property Subject To Restrictive Arrangements
- § 25.2703-2 -2 Effective Date
- § 25.2704-1 -1 Lapse Of Certain Rights
- § 25.2704-2 -2 Transfers Subject To Applicable Restrictions
- § 25.2704-3 -3 Effective Date
- § 25.6001-1 -1 Records Required To Be Kept
- § 25.6011-1 -1 General Requirement Of Return, Statement, Or List
- § 25.6011-4 -4 Requirement Of Statement Disclosing Participation In Certain Transactions By Taxpayers
- § 25.6019-1 -1 Persons Required To File Returns
- § 25.6019-2 -2 Returns Required In Case Of Consent Under Section 2513
- § 25.6019-3 -3 Contents Of Return
- § 25.6019-4 -4 Description Of Property Listed On Return
- § 25.6060-1 -1 Reporting Requirements For Tax Return Preparers
- § 25.6061-1 -1 Signing Of Returns And Other Documents
- § 25.6065-1 -1 Verification Of Returns
- § 25.6075-1 -1 Returns, Time For Filing Gift Tax Returns For Gifts Made After December 31, 1981
- § 25.6075-2 -2 Returns; Time For Filing Gift Tax Returns For Gifts Made After December 31, 1976, And Before January 1, 1982
- § 25.6081-1 -1 Automatic Extension Of Time For Filing Gift Tax Returns
- § 25.6091-1 -1 Place For Filing Returns And Other Documents
- § 25.6091-2 -2 Exceptional Cases
- § 25.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record
- § 25.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
- § 25.6151-1 -1 Time And Place For Paying Tax Shown On Return
- § 25.6161-1 -1 Extension Of Time For Paying Tax Or Deficiency
- § 25.6165-1 -1 Bonds Where Time To Pay Tax Or Deficiency Has Been Extended
- § 25.6302-1 -1 Voluntary Payments Of Gift Taxes By Electronic Funds Transfer
- § 25.6321-1 -1 Lien For Taxes
- § 25.6323-1 -1 Validity And Priority Against Certain Persons
- § 25.6324-1 -1 Special Lien For Gift Tax
- § 25.6601-1 -1 Interest On Underpayment, Nonpayment, Or Extensions Of Time For Payment, Of Tax
- § 25.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
- § 25.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
- § 25.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
- § 25.6694-4 -4 Extension Of Period Of Collection When Tax Return Preparer Pays 15 Percent Of A Penalty For Understatement Of Taxpayer's Liability And Certain Other Procedural Matters
- § 25.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
- § 25.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
- § 25.6905-1 -1 Discharge Of Executor From Personal Liability For Decedent's Income And Gift Taxes
- § 25.7101-1 -1 Form Of Bonds
- § 25.7520-1 -1 Valuation Of Annuities, Unitrust Interests, Interests For Life Or Terms Of Years, And Remainder Or Reversionary Interests
- § 25.7520-2 -2 Valuation Of Charitable Interests
- § 25.7520-3 -3 Limitation On The Application Of Section 7520
- § 25.7520-4 -4 Transitional Rules
- § 25.7701-1 -1 Tax Return Preparer
- § 25.7701-2 -2 Definitions; Spouse, Husband And Wife, Husband, Wife, Marriage