Treasury Regulations (26 C.F.R.)
26 CFR § 25.2513-4
Joint and several liability for tax.
Official textecfr.govlast amended
If consent to the application of the provisions of section 2513 is signified as provided in § 25.2513-2, and not revoked as provided in § 25.2513-3, the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in § 25.2502-1(c)(1)) is joint and several. See paragraph (d) of § 25.2511-1.
[T.D. 7238, 37 FR 28730, Dec. 29, 1972, as amended by T.D. 7910, 48 FR 40375, Sept. 7, 1983]
Source: view the official text
In this part (40 sections)
- 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.
- 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, interests for life or a term of…
- 25.2519-1 · Dispositions of certain life estates.
- 25.2519-2 · Effective date.
- 25.2521-1 · Specific exemption.
- 25.2522(a)-1 · (a)-1 Charitable and similar gifts; citizens or…
- 25.2522(b)-1 · (b)-1 Charitable and similar gifts; nonresidents not…
- 25.2522(c)-1 · (c)-1 Disallowance of charitable, etc., deductions…