26 U.S. Code Chapter 12, Subchapter A - Determination of Tax Liability

Sec. 2501. Imposition of tax. 2502. Rate of tax. 2503. Taxable gifts. 2504. Taxable gifts for preceding calendar periods. 2505. Unified credit against gift tax.

1981—Pub. L. 97–34, title IV, § 442(a)(4)(E),Aug. 13, 1981, 95 Stat. 321, substituted “preceding calendar periods” for “preceding years and quarters” in item 2504.
1976—Pub. L. 94–455, title XX, § 2001(c)(2)(B)(i),Oct. 4, 1976, 90 Stat. 1853, added item 2505.
1970—Pub. L. 91–614, title I, § 102(a)(4)(B),Dec. 31, 1970, 84 Stat. 1840, substituted “Taxable gifts for preceding years and quarters” for “Taxable gifts for preceding years” in item 2504.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.