26 CFR Part 25 - PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
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Gift Tax (§ 25.0-1)
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Determination of Tax Liability (§§ 25.2207A-1 - 25.2505-2)
- § 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property.
- § 25.2207A-2 Effective date.
- § 25.2501-1 Imposition of tax.
- § 25.2502-1 Rate of tax.
- § 25.2502-2 Donor primarily liable for tax.
- § 25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts.”
- § 25.2503-2 Exclusions from gifts.
- § 25.2503-3 Future interests in property.
- § 25.2503-4 Transfer for the benefit of a minor.
- § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.
- § 25.2504-1 Taxable gifts for preceding calendar periods.
- § 25.2504-2 Determination of gifts for preceding calendar periods.
- § 25.2505-0 Table of contents.
- § 25.2505-1 Unified credit against gift tax; in general.
- § 25.2505-2 Gifts made by a surviving spouse having a DSUE amount available.
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Transfers (§§ 25.2511-1 - 25.2518-3)
- § 25.2511-1 Transfers in general.
- § 25.2511-2 Cessation of donor's dominion and control.
- § 25.2511-3 Transfers by nonresidents not citizens.
- § 25.2512-0 Table of contents.
- § 25.2512-1 Valuation of property; in general.
- § 25.2512-2 Stocks and bonds.
- § 25.2512-3 Valuation of interest in businesses.
- § 25.2512-4 Valuation of notes.
- § 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
- § 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- § 25.2512-7 Effect of excise tax.
- § 25.2512-8 Transfers for insufficient consideration.
- § 25.2513-1 Gifts by husband or wife to third party considered as made one-half by each.
- § 25.2513-2 Manner and time of signifying consent.
- § 25.2513-3 Revocation of consent.
- § 25.2513-4 Joint and several liability for tax.
- § 25.2514-1 Transfers under power of appointment.
- § 25.2514-2 Powers of appointment created on or before October 21, 1942.
- § 25.2514-3 Powers of appointment created after October 21, 1942.
- § 25.2515-1 Tenancies by the entirety; in general.
- § 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
- § 25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
- § 25.2515-4 Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- § 25.2516-1 Certain property settlements.
- § 25.2516-2 Transfers in settlement of support obligations.
- § 25.2518-1 Qualified disclaimers of property; in general.
- § 25.2518-2 Requirements for a qualified disclaimer.
- § 25.2518-3 Disclaimer of less than an entire interest.
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Actuarial Tables Applicable Before June 1, 2023 (§ 25.2512-5A)
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Deductions (§§ 25.2519-1 - 25.2524-1)
- § 25.2519-1 Dispositions of certain life estates.
- § 25.2519-2 Effective date.
- § 25.2521-1 Specific exemption.
- § 25.2522(a)-1 Charitable and similar gifts; citizens or residents.
- § 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens.
- § 25.2522(c)-1 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
- § 25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
- § 25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
- § 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
- § 25.2522(d)-1 Additional cross references.
- § 25.2523(a)-1 Gift to spouse; in general.
- § 25.2523(b)-1 Life estate or other terminable interest.
- § 25.2523(c)-1 Interest in unidentified assets.
- § 25.2523(d)-1 Joint interests.
- § 25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse.
- § 25.2523(f)-1 Election with respect to life estate transferred to donee spouse.
- § 25.2523(g)-1 Special rule for charitable remainder trusts.
- § 25.2523(h)-1 Denial of double deduction.
- § 25.2523(h)-2 Effective dates.
- § 25.2523(i)-1 Disallowance of marital deduction when spouse is not a United States citizen.
- § 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- § 25.2523(i)-3 Effective date.
- § 25.2524-1 Extent of deductions.
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Deductions Prior to 1982 (§ 25.2523(f)-1A)
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Special Valuation Rules (§§ 25.2701-0 - 25.2704-3)
- § 25.2701-0 Table of contents.
- § 25.2701-1 Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- § 25.2701-2 Special valuation rules for applicable retained interests.
- § 25.2701-3 Determination of amount of gift.
- § 25.2701-4 Accumulated qualified payments.
- § 25.2701-5 Adjustments to mitigate double taxation.
- § 25.2701-6 Indirect holding of interests.
- § 25.2701-7 Separate interests.
- § 25.2701-8 Effective dates.
- § 25.2702-0 Table of contents.
- § 25.2702-1 Special valuation rules in the case of transfers of interests in trust.
- § 25.2702-2 Definitions and valuation rules.
- § 25.2702-3 Qualified interests.
- § 25.2702-4 Certain property treated as held in trust.
- § 25.2702-5 Personal residence trusts.
- § 25.2702-6 Reduction in taxable gifts.
- § 25.2702-7 Effective dates.
- § 25.2703-1 Property subject to restrictive arrangements.
- § 25.2703-2 Effective date.
- § 25.2704-1 Lapse of certain rights.
- § 25.2704-2 Transfers subject to applicable restrictions.
- § 25.2704-3 Effective date.
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Procedure and Administration (§§ 25.6001-1 - 25.7101-1)
- § 25.6001-1 Records required to be kept.
- § 25.6011-1 General requirement of return, statement, or list.
- § 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 25.6019-1 Persons required to file returns.
- § 25.6019-2 Returns required in case of consent under section 2513.
- § 25.6019-3 Contents of return.
- § 25.6019-4 Description of property listed on return.
- § 25.6060-1 Reporting requirements for tax return preparers.
- § 25.6061-1 Signing of returns and other documents.
- § 25.6065-1 Verification of returns.
- § 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- § 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- § 25.6081-1 Automatic extension of time for filing gift tax returns.
- § 25.6091-1 Place for filing returns and other documents.
- § 25.6091-2 Exceptional cases.
- § 25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 25.6151-1 Time and place for paying tax shown on return.
- § 25.6161-1 Extension of time for paying tax or deficiency.
- § 25.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer.
- § 25.6321-1 Lien for taxes.
- § 25.6323-1 Validity and priority against certain persons.
- § 25.6324-1 Special lien for gift tax.
- § 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 25.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 25.6694-2 Penalties for understatement due to an unreasonable position.
- § 25.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 25.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 25.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 25.6696-1 Claims for credit or refund by tax return preparers.
- § 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes.
- § 25.7101-1 Form of bonds.
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General Actuarial Valuations (§§ 25.7520-1 - 25.7701-2)
- § 25.7520-1 Valuation of annuities, unitrust interests, interests for life or terms of years, and remainder or reversionary interests.
- § 25.7520-2 Valuation of charitable interests.
- § 25.7520-3 Limitation on the application of section 7520.
- § 25.7520-4 Transitional rules.
- § 25.7701-1 Tax return preparer.
- § 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
Source: Sections 25.7520-1 through 25.7520-4 appear at T.D. 8540, 59 FR 30177, June 10, 1994, unless otherwise noted.
Authority:
Section 25.2505-2 also issued under 26 U.S.C. 2010(c)(6).
Section 25.2512-5 also issued under 26 U.S.C. 7520(c)(2).
Section 25.2512-5A also issued under 26 U.S.C. 7520(c)(2).
Section 25.2518-2 is also issued under 26 U.S.C. 2518(b).
Section 25.6060-1 also issued under 26 U.S.C. 6060(a).
Section 25.6081-1 also issued under the authority of 26 U.S.C. 6081(a).
Section 25.6109-2 also issued under 26 U.S.C. 6109(a).
Section 25.6302-1 also issued under 26 U.S.C. 6302(a) and (h).
Section 25.6695-1 also issued under 26 U.S.C. 6695(b).
Section 25.7520-1 also issued under 26 U.S.C. 7520(c)(2).
Section 25.7520-2 also issued under 26 U.S.C. 7520(c)(2).
Section 25.7520-3 also issued under 26 U.S.C. 7520(c)(2).
Section 25.7520-4 also issued under 26 U.S.C. 7520(c)(2).
Source:
T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.