Code of Federal Regulations · Section
§ 25.2513-4 — -4 Joint And Several Liability For Tax
26 C.F.R. § 25.2513-4
View:
If consent to the application of the provisions of section 2513 is signified as provided in § 25.2513-2, and not revoked as provided in § 25.2513-3, the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in § 25.2502-1(c)(1)) is joint and several. See paragraph (d) of § 25.2511-1.
Authorizing Statute
-
Extension of time for filing returns26 U.S.C. § 6081
-
Unified credit against estate tax26 U.S.C. § 2010
-
Mode or time of collection26 U.S.C. § 6302
-
Rules and regulations26 U.S.C. § 7805
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Valuation tables26 U.S.C. § 7520
-
Disclaimers26 U.S.C. § 2518
-
Identifying numbers26 U.S.C. § 6109