United States Code · Subchapter

Subchapter A — Determination Of Tax Liability

26 U.S.C. subch. schA

• § 2501 Imposition Of Tax
• § 2502 Rate Of Tax
• § 2503 Taxable Gifts
• § 2504 Taxable Gifts For Preceding Calendar Periods
• § 2505 Unified Credit Against Gift Tax