Transfers
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
- § 25.2511-1 Transfers in general.
- § 25.2511-2 Cessation of donor's dominion and control.
- § 25.2511-3 Transfers by nonresidents not citizens.
- § 25.2512-0 Table of contents.
- § 25.2512-1 Valuation of property; in general.
- § 25.2512-2 Stocks and bonds.
- § 25.2512-3 Valuation of interest in businesses.
- § 25.2512-4 Valuation of notes.
- § 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of…
- § 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of…
- § 25.2512-7 Effect of excise tax.
- § 25.2512-8 Transfers for insufficient consideration.
- § 25.2513-1 Gifts by husband or wife to third party considered as made one-half by each.
- § 25.2513-2 Manner and time of signifying consent.
- § 25.2513-3 Revocation of consent.
- § 25.2513-4 Joint and several liability for tax.
- § 25.2514-1 Transfers under power of appointment.
- § 25.2514-2 Powers of appointment created on or before October 21, 1942.
- § 25.2514-3 Powers of appointment created after October 21, 1942.
- § 25.2515-1 Tenancies by the entirety; in general.
- § 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election…
- § 25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift…
- § 25.2515-4 Termination of tenancy by entirety; cases in which none, or a portion only,…
- § 25.2516-1 Certain property settlements.
- § 25.2516-2 Transfers in settlement of support obligations.
- § 25.2518-1 Qualified disclaimers of property; in general.
- § 25.2518-2 Requirements for a qualified disclaimer.
- § 25.2518-3 Disclaimer of less than an entire interest.
Get a plain-English answer with a citation back to this text.
Ask AI about this code