US LAWS, STATUTES & CODES ON-LINE
US SUBCHAPTER A — DETERMINATION OF TAX LIABILITY
- § 2501. — Imposition of tax.
- § 2502. — Rate of tax.
- § 2503. — Taxable gifts.
- § 2504. — Taxable gifts for preceding calendar periods.
- § 2505. — Unified credit against gift tax.
