26 U.S.C. § 2521
Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
[§ 2521. Repealed. Pub. L. 94–455, title XX, § 2001(b)(3) , Oct. 4, 1976 , 90 Stat. 1849 ]
Source: view the official text
Cited by 16
- 26 CFR § 1.1015-5 — Increased basis for gift tax paid.
- 26 CFR § 20.2010-1 — Unified credit against estate tax; in general.
- 26 CFR § 20.2010-2 — Portability provisions applicable to estate of a decedent survived by a spouse.
- 26 CFR § 25.2501-1 — Imposition of tax.
- 26 CFR § 25.2502-1 — Rate of tax.
- 26 CFR § 25.2503-1 — General definitions of “taxable gifts” and of “total amount of gifts.”
- 26 CFR § 25.2504-1 — Taxable gifts for preceding calendar periods.
- 26 CFR § 25.2505-1 — Unified credit against gift tax; in general.
- 26 CFR § 25.2523(a)-1 — Gift to spouse; in general.
- 26 CFR § 25.2524-1 — Extent of deductions.
- 26 CFR § 25.6019-3 — Contents of return.
- 26 U.S.C. § 1015 — Basis of property acquired by gifts and transfers in trust
Nearby sections (25 sections)
- 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- 2515A · Repealed.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- 2517 · Repealed.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- 2521 · Repealed.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- 2604 · Repealed.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
- 2612 · Taxable termination; taxable distribution; direct skip
- 2613 · Skip person and non-skip person defined
- 2614 · Omitted
- 2621 · Taxable amount in case of taxable distribution