USC 26 - US CODE 26 - US Code - Title 26: Internal Revenue Code

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Subtitle b - Estate and Gift Taxes .

26 USC Chapter 12 (26 US CODE Chapter 12) - Gift tax .

Subchapter a - Determination of tax Liability .

26 USC 2501 - Sec. 2501. Imposition of tax

26 USC 2502 - Sec. 2502. Rate of tax

26 USC 2503 - Sec. 2503. Taxable gifts

26 USC 2504 - Sec. 2504. Taxable gifts for preceding calendar periods

26 USC 2505 - Sec. 2505. Unified credit against gift tax

Subchapter b - Transfers .

26 USC 2518 - Sec. 2518. Disclaimers

26 USC 2519 - Sec. 2519. Dispositions of certain life estates

26 USC 2511 - Sec. 2511. Transfers in general

26 USC 2512 - Sec. 2512. Valuation of gifts

26 USC 2513 - Sec. 2513. Gift by husband or wife to third party

26 USC 2514 - Sec. 2514. Powers of appointment

26 USC 2515 - Sec. 2515. Treatment of generation-skipping transfer tax

26 USC 2515 - (Sec. 2515A. Repealed. Pub. L. 97-34, title IV, Sec. 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302)

26 USC 2516 - Sec. 2516. Certain property settlements

26 USC 2517 - (Sec. 2517. Repealed. Pub. L. 99-514, title XVIII, Sec. 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868)

Subchapter C - Deductions .

26 USC 2521 - (Sec. 2521. Repealed. Pub. L. 94-455, title XX, Sec. 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849)

26 USC 2522 - Sec. 2522. Charitable and similar gifts

26 USC 2523 - Sec. 2523. Gift to spouse

26 USC 2524 - Sec. 2524. Extent of deductions

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