Determination of Tax Liability
26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States
In this part
- § 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction…
- § 25.2207A-2 Effective date.
- § 25.2501-1 Imposition of tax.
- § 25.2502-1 Rate of tax.
- § 25.2502-2 Donor primarily liable for tax.
- § 25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts.”
- § 25.2503-2 Exclusions from gifts.
- § 25.2503-3 Future interests in property.
- § 25.2503-4 Transfer for the benefit of a minor.
- § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.
- § 25.2504-1 Taxable gifts for preceding calendar periods.
- § 25.2504-2 Determination of gifts for preceding calendar periods.
- § 25.2505-0 Table of contents.
- § 25.2505-1 Unified credit against gift tax; in general.
- § 25.2505-2 Gifts made by a surviving spouse having a DSUE amount available.
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