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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 2523.—Gift to Spouse

Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service provides an inflation adjustment to the amount of gifts that may be made in a calendar year to a spouse who is not a citizen of the United States without including the amount in taxable gifts for calendar year 2006. See Rev. Proc. 2005-70, page 979.

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▸Contents — Internal Revenue Bulletin 2005-47
Internal Revenue Bulletin 2005-47

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