26 C.F.R. PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER B--ESTATE AND GIFT TAXES
PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
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Right of recovery of gift taxes in the case of certain marital deduction property.
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Donor primarily liable for tax.
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General definitions of ''taxable gifts'' and of ''total amount of gifts.''
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Future interests in property.
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Transfer for the benefit of a minor.
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Exclusion for certain qualified transfer for tuition or medical expenses.
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Taxable gifts for preceding calendar periods.
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Determination of gifts for preceding calendar periods.
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Cessation of donor's dominion and control.
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Transfers by nonresidents not citizens.
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Valuation of property; in general.
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Valuation of interest in businesses.
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Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
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Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
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Transfers for insufficient consideration.
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Gifts by husband or wife to third party considered as made one-half by each.
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Manner and time of signifying consent.
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Joint and several liability for tax.
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Transfers under power of appointment.
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Powers of appointment created on or before October 21, 1942.
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Powers of appointment created after October 21, 1942.
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Tenancies by the entirety; in general.
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Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
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Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
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Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
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Certain property settlements.
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Transfers in settlement of support obligations.
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Qualified disclaimers of property; in general.
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Requirements for a qualified disclaimer.
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Disclaimer of less than an entire interest.
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Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 1999.
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Dispositions of certain life estates.
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Charitable and similar gifts; citizens or residents.
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Transfers not exclusively for charitable, etc., purposes in the case of gifts made before August 1, 1969.
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Charitable and similar gifts; nonresidents not citizens.
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Disallowance of charitable, etc., deductions because of ''prohibited transactions'' in the case of gifts made before January 1, 1970.
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Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
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Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
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Disallowance of double deduction in the case of qualified terminable interest property.
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Additional cross references.
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Gift to spouse; in general.
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Life estate or other terminable interest.
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Interest in unidentified assets.
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Marital deduction; life estate with power of appointment in donee spouse.
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Election with respect to life estate transferred to donee spouse.
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Special rule for charitable remainder trusts.
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Denial of double deduction.
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Disallowance of marital deduction when spouse is not a United States citizen.
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Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
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Special rule applicable to community property transferred prior to January 1, 1982.
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Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
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Special valuation rules for applicable retained interests.
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Determination of amount of gift.
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Accumulated qualified payments.
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Adjustments to mitigate double taxation.
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Indirect holding of interests.
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Special valuation rules in the case of transfers of interests in trust.
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Definitions and valuation rules.
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Certain property treated as held in trust.
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Personal residence trusts.
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Reduction in taxable gifts.
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Property subject to restrictive arrangements.
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Transfers subject to applicable restrictions.
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Records required to be kept.
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General requirement of return, statement, or list.
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Requirement of statement disclosing participation in certain transactions by taxpayers.
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Persons required to file returns.
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Returns required in case of consent under section 2513.
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Description of property listed on return.
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Signing of returns and other documents.
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Returns, time for filing gift tax returns for gifts made after December 31, 1981.
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Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
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Automatic extension of time for filing gift tax returns (temporary).
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Place for filing returns and other documents.
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Time and place for paying tax shown on return.
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Extension of time for paying tax or deficiency.
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Bonds where time to pay tax or deficiency has been extended.
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Voluntary payments of gift taxes by electronic funds transfer.
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Validity and priority against certain persons.
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Special lien for gift tax.
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Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
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Discharge of executor from personal liability for decedent's income and gift taxes.
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Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
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Valuation of charitable interests.
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Limitation on the application of section 7520.
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