Federal (United States) · Regulations
Part 25 — GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
130 sections
130 sections
- 26 C.F.R. § 25.0-1Introduction.
- 26 C.F.R. § 25.2207A-1Right of recovery of gift taxes in the case of certain marital deduction property.
- 26 C.F.R. § 25.2207A-2Effective date.
- 26 C.F.R. § 25.2501-1Imposition of tax.
- 26 C.F.R. § 25.2502-1Rate of tax.
- 26 C.F.R. § 25.2502-2Donor primarily liable for tax.
- 26 C.F.R. § 25.2503-1General definitions of “taxable gifts” and of “total amount of gifts.”
- 26 C.F.R. § 25.2503-2Exclusions from gifts.
- 26 C.F.R. § 25.2503-3Future interests in property.
- 26 C.F.R. § 25.2503-4Transfer for the benefit of a minor.
- 26 C.F.R. § 25.2503-6Exclusion for certain qualified transfer for tuition or medical expenses.
- 26 C.F.R. § 25.2504-1Taxable gifts for preceding calendar periods.
- 26 C.F.R. § 25.2504-2Determination of gifts for preceding calendar periods.
- 26 C.F.R. § 25.2505-0Table of contents.
- 26 C.F.R. § 25.2505-1Unified credit against gift tax; in general.
- 26 C.F.R. § 25.2505-2Gifts made by a surviving spouse having a DSUE amount available.
- 26 C.F.R. § 25.2511-1Transfers in general.
- 26 C.F.R. § 25.2511-2Cessation of donor's dominion and control.
- 26 C.F.R. § 25.2511-3Transfers by nonresidents not citizens.
- 26 C.F.R. § 25.2512-0Table of contents.
- 26 C.F.R. § 25.2512-1Valuation of property; in general.
- 26 C.F.R. § 25.2512-2Stocks and bonds.
- 26 C.F.R. § 25.2512-3Valuation of interest in businesses.
- 26 C.F.R. § 25.2512-4Valuation of notes.
- 26 C.F.R. § 25.2512-5Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
- 26 C.F.R. § 25.2512-5AValuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.
- 26 C.F.R. § 25.2512-6Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 26 C.F.R. § 25.2512-7Effect of excise tax.
- 26 C.F.R. § 25.2512-8Transfers for insufficient consideration.
- 26 C.F.R. § 25.2513-1Gifts by husband or wife to third party considered as made one-half by each.
- 26 C.F.R. § 25.2513-2Manner and time of signifying consent.
- 26 C.F.R. § 25.2513-3Revocation of consent.
- 26 C.F.R. § 25.2513-4Joint and several liability for tax.
- 26 C.F.R. § 25.2514-1Transfers under power of appointment.
- 26 C.F.R. § 25.2514-2Powers of appointment created on or before October 21, 1942.
- 26 C.F.R. § 25.2514-3Powers of appointment created after October 21, 1942.
- 26 C.F.R. § 25.2515-1Tenancies by the entirety; in general.
- 26 C.F.R. § 25.2515-2Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
- 26 C.F.R. § 25.2515-3Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
- 26 C.F.R. § 25.2515-4Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- 26 C.F.R. § 25.2516-1Certain property settlements.
- 26 C.F.R. § 25.2516-2Transfers in settlement of support obligations.
- 26 C.F.R. § 25.2518-1Qualified disclaimers of property; in general.
- 26 C.F.R. § 25.2518-2Requirements for a qualified disclaimer.
- 26 C.F.R. § 25.2518-3Disclaimer of less than an entire interest.
- 26 C.F.R. § 25.2519-1Dispositions of certain life estates.
- 26 C.F.R. § 25.2519-2Effective date.
- 26 C.F.R. § 25.2521-1Specific exemption.
- 26 C.F.R. § 25.2522(a)-1Charitable and similar gifts; citizens or residents.
- 26 C.F.R. § 25.2522(b)-1Charitable and similar gifts; nonresidents not citizens.
- 26 C.F.R. § 25.2522(c)-1Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
- 26 C.F.R. § 25.2522(c)-2Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
- 26 C.F.R. § 25.2522(c)-3Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
- 26 C.F.R. § 25.2522(c)-4Disallowance of double deduction in the case of qualified terminable interest property.
- 26 C.F.R. § 25.2522(d)-1Additional cross references.
- 26 C.F.R. § 25.2523(a)-1Gift to spouse; in general.
- 26 C.F.R. § 25.2523(b)-1Life estate or other terminable interest.
- 26 C.F.R. § 25.2523(c)-1Interest in unidentified assets.
- 26 C.F.R. § 25.2523(d)-1Joint interests.
- 26 C.F.R. § 25.2523(e)-1Marital deduction; life estate with power of appointment in donee spouse.
- 26 C.F.R. § 25.2523(f)-1Election with respect to life estate transferred to donee spouse.
- 26 C.F.R. § 25.2523(f)-1ASpecial rule applicable to community property transferred prior to January 1, 1982.
- 26 C.F.R. § 25.2523(g)-1Special rule for charitable remainder trusts.
- 26 C.F.R. § 25.2523(h)-1Denial of double deduction.
- 26 C.F.R. § 25.2523(h)-2Effective dates.
- 26 C.F.R. § 25.2523(i)-1Disallowance of marital deduction when spouse is not a United States citizen.
- 26 C.F.R. § 25.2523(i)-2Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- 26 C.F.R. § 25.2523(i)-3Effective date.
- 26 C.F.R. § 25.2524-1Extent of deductions.
- 26 C.F.R. § 25.2701-0Table of contents.
- 26 C.F.R. § 25.2701-1Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- 26 C.F.R. § 25.2701-2Special valuation rules for applicable retained interests.
- 26 C.F.R. § 25.2701-3Determination of amount of gift.
- 26 C.F.R. § 25.2701-4Accumulated qualified payments.
- 26 C.F.R. § 25.2701-5Adjustments to mitigate double taxation.
- 26 C.F.R. § 25.2701-6Indirect holding of interests.
- 26 C.F.R. § 25.2701-7Separate interests.
- 26 C.F.R. § 25.2701-8Effective dates.
- 26 C.F.R. § 25.2702-0Table of contents.
- 26 C.F.R. § 25.2702-1Special valuation rules in the case of transfers of interests in trust.
- 26 C.F.R. § 25.2702-2Definitions and valuation rules.
- 26 C.F.R. § 25.2702-3Qualified interests.
- 26 C.F.R. § 25.2702-4Certain property treated as held in trust.
- 26 C.F.R. § 25.2702-5Personal residence trusts.
- 26 C.F.R. § 25.2702-6Reduction in taxable gifts.
- 26 C.F.R. § 25.2702-7Effective dates.
- 26 C.F.R. § 25.2703-1Property subject to restrictive arrangements.
- 26 C.F.R. § 25.2703-2Effective date.
- 26 C.F.R. § 25.2704-1Lapse of certain rights.
- 26 C.F.R. § 25.2704-2Transfers subject to applicable restrictions.
- 26 C.F.R. § 25.2704-3Effective date.
- 26 C.F.R. § 25.6001-1Records required to be kept.
- 26 C.F.R. § 25.6011-1General requirement of return, statement, or list.
- 26 C.F.R. § 25.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 C.F.R. § 25.6019-1Persons required to file returns.
- 26 C.F.R. § 25.6019-2Returns required in case of consent under section 2513.
- 26 C.F.R. § 25.6019-3Contents of return.
- 26 C.F.R. § 25.6019-4Description of property listed on return.
- 26 C.F.R. § 25.6060-1Reporting requirements for tax return preparers.
- 26 C.F.R. § 25.6061-1Signing of returns and other documents.