Treasury Regulations (26 C.F.R.)
26 CFR § 25.2516-2
Transfers in settlement of support obligations.
Official textecfr.govlast amended
Transfers to provide a reasonable allowance for the support of children (including legally adopted children) of a marriage during minority are not subject to the gift tax if made pursuant to an agreement which satisfies the requirements of section 2516.
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In this part (40 sections)
- 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…
- 25.2522(c)-2 · (c)-2 Disallowance of charitable, etc., deductions in…
- 25.2522(c)-3 · (c)-3 Transfers not exclusively for charitable, etc.,…
- 25.2522(c)-4 · (c)-4 Disallowance of double deduction in the case of…
- 25.2522(d)-1 · (d)-1 Additional cross references.
- 25.2523(a)-1 · (a)-1 Gift to spouse; in general.
- 25.2523(b)-1 · (b)-1 Life estate or other terminable interest.
- 25.2523(c)-1 · (c)-1 Interest in unidentified assets.
- 25.2523(d)-1 · (d)-1 Joint interests.
- 25.2523(e)-1 · (e)-1 Marital deduction; life estate with power of…