26 C.F.R. § 25.2516-2

Transfers in settlement of support obligations.

Last amended: 2015Year: 2026Length: 40 wordsOfficial source

Cite as 26 C.F.R. § 25.2516-2 (2026)

Transfers to provide a reasonable allowance for the support of children (including legally adopted children) of a marriage during minority are not subject to the gift tax if made pursuant to an agreement which satisfies the requirements of section 2516.
26 C.F.R. § 25.2516-2: Transfers in settlement of support obligations. | Justis AI