26 U.S.C. § 2513
Gift by husband or wife to third party
# (a) Considered as made one-half by each
(1) In general A gift made by one spouse to any person other than his spouse shall, for the purposes of this chapter, be considered as made one-half by him and one-half by his spouse, but only if at the time of the gift each spouse is a citizen or resident of the United States. This paragraph shall not apply with respect to a gift by a spouse of an interest in property if he creates in his spouse a general power of appointment, as defined in section 2514(c), over such interest. For purposes of this section, an individual shall be considered as the spouse of another individual only if he is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year. (2) Consent of both spouses Paragraph (1) shall apply only if both spouses have signified (under the regulations provided for in subsection (b)) their consent to the application of paragraph (1) in the case of all such gifts made during the calendar year by either while married to the other.
# (b) Manner and time of signifying consent
(1) Manner A consent under this section shall be signified in such manner as is provided under regulations prescribed by the Secretary. (2) Time Such consent may be so signified at any time after the close of the calendar year in which the gift was made, subject to the following limitations— (A) The consent may not be signified after the 15th day of April following the close of such year, unless before such 15th day no return has been filed for such year by either spouse, in which case the consent may not be signified after a return for such year is filed by either spouse. (B) The consent may not be signified after a notice of deficiency with respect to the tax for such year has been sent to either spouse in accordance with section 6212(a).
# (c) Revocation of consent
Revocation of a consent previously signified shall be made in such manner as in provided under regulations prescribed by the Secretary, but the right to revoke a consent previously signified with respect to a calendar year— (1) shall not exist after the 15th day of April following the close of such year if the consent was signified on or before such 15th day; and (2) shall not exist if the consent was not signified until after such 15th day.
# (d) Joint and several liability for tax
If the consent required by subsection (a)(2) is signified with respect to a gift made in any calendar year, the liability with respect to the entire tax imposed by this chapter of each spouse for such year shall be joint and several.
Source: view the official text
Cited by 28
- 26 CFR § 1.1015-5 — Increased basis for gift tax paid.
- 26 CFR § 20.2012-1 — Credit for gift tax.
- 26 CFR § 20.2053-6 — Deduction for taxes.
- 26 CFR § 25.2502-1 — Rate of tax.
- 26 CFR § 25.2502-2 — Donor primarily liable for tax.
- 26 CFR § 25.2504-1 — Taxable gifts for preceding calendar periods.
- 26 CFR § 25.2511-1 — Transfers in general.
- 26 CFR § 25.2513-2 — Manner and time of signifying consent.
- 26 CFR § 25.2513-3 — Revocation of consent.
- 26 CFR § 25.2513-4 — Joint and several liability for tax.
- 26 CFR § 25.2515-1 — Tenancies by the entirety; in general.
- 26 CFR § 25.2521-1 — Specific exemption.
Show 16 more
- 26 CFR § 25.2701-0 — Table of contents.
- 26 CFR § 25.2701-1 — Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- 26 CFR § 25.2701-5 — Adjustments to mitigate double taxation.
- 26 CFR § 25.2702-6 — Reduction in taxable gifts.
- 26 CFR § 25.6019-2 — Returns required in case of consent under section 2513.
- 26 CFR § 25.6075-2 — Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- 26 CFR § 26.2632-1 — Allocation of GST exemption.
- 26 CFR § 26.2642-1 — Inclusion ratio.
- 26 CFR § 26.2652-1 — Transferor defined; other definitions.
- 26 CFR § 301.6501(c)-1 — Exceptions to general period of limitations on assessment and collection.
- 26 U.S.C. § 1015 — Basis of property acquired by gifts and transfers in trust
- 26 U.S.C. § 2001 — Imposition and rate of tax
- 26 U.S.C. § 2012 — Credit for gift tax
- 26 U.S.C. § 2642 — Inclusion ratio
- 26 U.S.C. § 2652 — Other definitions
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
Nearby sections (25 sections)
- 2207A · Right of recovery in the case of certain marital deduction…
- 2207B · Right of recovery where decedent retained interest
- 2208 · Certain residents of possessions considered citizens of the…
- 2209 · Certain residents of possessions considered nonresidents not…
- 2210 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
- 2501 · Imposition of tax
- 2502 · Rate of tax
- 2503 · Taxable gifts
- 2504 · Taxable gifts for preceding calendar periods
- 2505 · Unified credit against gift tax
- 2511 · Transfers in general
- 2512 · Valuation of gifts
- 2513 · Gift by husband or wife to third party
- 2514 · Powers of appointment
- 2515 · Treatment of generation-skipping transfer tax
- 2515A · Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13,…
- 2516 · Certain property settlements
- 2517 · Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22,…
- 2518 · Disclaimers
- 2519 · Dispositions of certain life estates
- 2521 · Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976,…
- 2522 · Charitable and similar gifts
- 2523 · Gift to spouse
- 2524 · Extent of deductions
- 2601 · Tax imposed