Treasury Regulations (26 C.F.R.)
26 CFR § 25.2207A-2
Effective date.
Official textecfr.govlast amended
The provisions of § 25.2207A-1 are effective with respect to dispositions made after March 1, 1994. With respect to gifts made on or before such date, the donor may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 25.2207A-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see § 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions.
[T.D. 8522, 59 FR 9656, Mar. 1, 1994]
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In this part (40 sections)
- 25.0-1 · Introduction.
- 25.2207A-1 · Right of recovery of gift taxes in the case of certain…
- 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…
- 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…
- 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…
- 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…
- 25.2512-6 · Valuation of certain life insurance and annuity contracts;…
- 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…
- 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;…
- 25.2515-3 · Termination of tenancy by the entirety; cases in which…
- 25.2515-4 · Termination of tenancy by entirety; cases in which none, or…
- 25.2516-1 · Certain property settlements.