Treasury Regulations (26 C.F.R.)
26 CFR § 25.2522(d)-1
Additional cross references.
# (a)
See section 14 of the Wild and Scenic Rivers Act (Pub. L. 90-542, 82 Stat. 918) for provisions relating to the claim and allowance of the value of certain easements as a gift under section 2522.
# (b)
For treatment of gifts accepted by the Secretary of State or the Secretary of Commerce, for the purpose of organizing and holding an international conference to negotiate a Patent Corporation Treaty, as gifts to or for the use of the United States, see section 3 of Joint Resolution of December 24, 1969 (Pub. L. 91-160, 83 Stat. 443).
# (c)
For treatment of gifts accepted by the Secretary of the Department of Housing and Urban Development, for the purpose of aiding or facilitating the work of the Department, as gifts to or for the use of the United States, see section 7(k) of the Department of Housing and Urban Development Act (42 U.S.C. 3535), as added by section 905 of Pub. L. 91-609 (84 Stat. 1809).
# (d)
For treatment of certain property accepted by the Chairman of the Administrative Conference of the United States, for the purpose of aiding and facilitating the work of the Conference, as gifts to the United States, see 5 U.S.C. 575(c)(12), as added by section 1(b) of the Act of October 21, 1972 (Pub. L. 92-526, 86 Stat. 1048).
# (e)
For treatment of the Board for International Broadcasting as a corporation described in section 2522(a)(2), see section 7 of the Board for International Broadcasting Act of 1973 (Pub. L. 93-129, 87 Stat. 459).
[T.D. 7318, 39 FR 25461, July 11, 1974]
Source: view the official text
In this part (40 sections)
- 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 · Charitable and similar gifts; citizens or residents.
- 25.2522(b)-1 · Charitable and similar gifts; nonresidents not citizens.
- 25.2522(c)-1 · Disallowance of charitable, etc., deductions because of…
- 25.2522(c)-2 · Disallowance of charitable, etc., deductions in the case…
- 25.2522(c)-3 · Transfers not exclusively for charitable, etc., purposes…
- 25.2522(c)-4 · Disallowance of double deduction in the case of…
- 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…
- 25.2523(f)-1 · Election with respect to life estate transferred to…
- 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…
- 25.2523(i)-2 · Treatment of spousal joint tenancy property where one…
- 25.2523(i)-3 · Effective date.
- 25.2524-1 · Extent of deductions.
- 25.2523(f)-1A · Special rule applicable to community property…
- 25.2701-0 · Table of contents.
- 25.2701-1 · Special valuation rules in the case of transfers of certain…
- 25.2701-2 · Special valuation rules for applicable retained interests.
- 25.2701-3 · Determination of amount of gift.
- 25.2701-4 · Accumulated qualified payments.