Subchapter B— Transfers
26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 2511. Transfers in general
- § 2512. Valuation of gifts
- § 2513. Gift by husband or wife to third party
- § 2514. Powers of appointment
- § 2515. Treatment of generation-skipping transfer tax
- § 2515A. Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- § 2516. Certain property settlements
- § 2517. Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100…
- § 2518. Disclaimers
- § 2519. Dispositions of certain life estates
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