CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- 25.0-1—Introduction.
- 25.2207A-1—Right of recovery of gift taxes in the case of certain marital deduction property.
- 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.
- 25.2511-1—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 years, and remainder or reversionary interests.
- 25.2512-5T—Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests (temporary).
- 25.2512-6—Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 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 and valuation.
- 25.2515-3—Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
- 25.2515-4—Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- 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.
- 25.2512-5A—Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 2009.
- 25.2519-1—Dispositions of certain life estates.
- 25.2519-2—Effective date.
- 25.2521-1—Specific exemption.
- 25.2522(a)-1—Charitable and similar gifts; citizens or residents.
- 25.2522(a)-2—Transfers not exclusively for charitable, etc., purposes in the case of gifts made before August 1, 1969.
- 25.2522(b)-1—Charitable and similar gifts; nonresidents not citizens.
- 25.2522(c)-1—Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
- 25.2522(c)-2—Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
- 25.2522(c)-3—Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
- 25.2522(c)-3T—Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969 (temporary).
- 25.2522(c)-4—Disallowance of double deduction in the case of qualified terminable interest property.
- 25.2522(d)-1—Additional cross references.
- 25.2523(a)-1—Gift to spouse; in general.
- 25.2523(b)-1—Life estate or other terminable interest.
- 25.2523(c)-1—Interest in unidentified assets.
- 25.2523(d)-1—Joint interests.
- 25.2523(e)-1—Marital deduction; life estate with power of appointment in donee spouse.
- 25.2523(f)-1—Election with respect to life estate transferred to donee spouse.
- 25.2523(g)-1—Special rule for charitable remainder trusts.
- 25.2523(h)-1—Denial of double deduction.
- 25.2523(h)-2—Effective dates.
- 25.2523(i)-1—Disallowance of marital deduction when spouse is not a United States citizen.
- 25.2523(i)-2—Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- 25.2523(i)-3—Effective date.
- 25.2524-1—Extent of deductions.
- 25.2523(f)-1A—Special rule applicable to community property transferred prior to January 1, 1982.
- 25.2701-0—Table of contents.
- 25.2701-1—Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- 25.2701-2—Special valuation rules for applicable retained interests.
- 25.2701-3—Determination of amount of gift.
- 25.2701-4—Accumulated qualified payments.
- 25.2701-5—Adjustments to mitigate double taxation.
- 25.2701-6—Indirect holding of interests.
- 25.2701-7—Separate interests.
- 25.2701-8—Effective dates.
- 25.2702-0—Table of contents.
- 25.2702-1—Special valuation rules in the case of transfers of interests in trust.
- 25.2702-2—Definitions and valuation rules.
- 25.2702-3—Qualified interests.
- 25.2702-4—Certain property treated as held in trust.
- 25.2702-5—Personal residence trusts.
- 25.2702-6—Reduction in taxable gifts.
- 25.2702-7—Effective dates.
- 25.2703-1—Property subject to restrictive arrangements.
- 25.2703-2—Effective date.
- 25.2704-1—Lapse of certain rights.
- 25.2704-2—Transfers subject to applicable restrictions.
- 25.2704-3—Effective date.
- 25.6001-1—Records required to be kept.
- 25.6011-1—General requirement of return, statement, or list.
- 25.6011-4—Requirement of statement disclosing participation in certain transactions by taxpayers.
- 25.6019-1—Persons required to file returns.
- 25.6019-2—Returns required in case of consent under section 2513.
- 25.6019-3—Contents of return.
- 25.6019-4—Description of property listed on return.
- 25.6060-1—Reporting requirements for tax return preparers.
- 25.6061-1—Signing of returns and other documents.
- 25.6065-1—Verification of returns.
- 25.6075-1—Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- 25.6075-2—Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- 25.6081-1—Automatic extension of time for filing gift tax returns.
- 25.6091-1—Place for filing returns and other documents.
- 25.6091-2—Exceptional cases.
- 25.6107-1—Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 25.6109-1—Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 25.6151-1—Time and place for paying tax shown on return.
- 25.6161-1—Extension of time for paying tax or deficiency.
- 25.6165-1—Bonds where time to pay tax or deficiency has been extended.
- 25.6302-1—Voluntary payments of gift taxes by electronic funds transfer.
- 25.6321-1—Lien for taxes.
- 25.6323-1—Validity and priority against certain persons.
- 25.6324-1—Special lien for gift tax.
- 25.6601-1—Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 25.6694-1—Section 6694 penalties applicable to tax return preparer.
- 25.6694-2—Penalties for understatement due to an unreasonable position.
- 25.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
- 25.6694-4—Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 25.6695-1—Other assessable penalties with respect to the preparation of tax returns for other persons.
- 25.6696-1—Claims for credit or refund by tax return preparers.
- 25.6905-1—Discharge of executor from personal liability for decedent's income and gift taxes.
- 25.7101-1—Form of bonds.
- 25.7520-1—Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests prior to May 1, 2009.
- 25.7520-1T—Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests on or after May 1, 2009 (temporary).
- 25.7520-2—Valuation of charitable interests.
- 25.7520-3—Limitation on the application of section 7520.
- 25.7520-3T—Limitation on the application of section 7520 (temporary).
- 25.7520-4—Transitional rules.
- 25.7701-1—Tax return preparer.
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