26 U.S.C. § 2516
Certain property settlements
Where a husband and wife enter into a written agreement relative to their marital and property rights and divorce occurs within the 3-year period beginning on the date 1 year before such agreement is entered into (whether or not such agreement is approved by the divorce decree), any transfers of property or interests in property made pursuant to such agreement—
to either spouse in settlement of his or her marital or property rights, or
to provide a reasonable allowance for the support of issue of the marriage during minority,
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Cited by 8
- 26 CFR § 25.2512-8 — Transfers for insufficient consideration.
- 26 CFR § 25.2516-1 — Certain property settlements.
- 26 CFR § 25.2516-2 — Transfers in settlement of support obligations.
- 26 CFR § 25.2702-1 — Special valuation rules in the case of transfers of interests in trust.
- 26 CFR § 25.2702-4 — Certain property treated as held in trust.
- 26 CFR § 25.6019-3 — Contents of return.
- 26 U.S.C. § 2043 — Transfers for insufficient consideration
- 26 U.S.C. § 7701 — Definitions
Nearby sections (25 sections)
- 2210 · Repealed.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- 2515A · Repealed.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- 2517 · Repealed.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- 2521 · Repealed.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
- 2602 · Amount of tax
- 2603 · Liability for tax
- 2604 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i),…
- 2611 · Generation-skipping transfer defined