26 CFR Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

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There is 1 rule appearing in the Federal Register for 26 CFR Part 25. View below or at eCFR (GPOAccess)

Authority:
Section 25.2505-2T 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).
Editorial Note:
At 74 FR 5105, Jan. 29, 2009, the authority citation to part 25 was amended; however, a portion of the amendment could not be incorporated due to inaccurate amendatory instruction.
Source:
T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

Title 26 published on 2015-04-01.

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2015-06-16; vol. 80 # 115 - Tuesday, June 16, 2015
    1. 80 FR 34279 - Portability of a Deceased Spousal Unused Exclusion Amount
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations and removal of temporary regulations.
      Effective Date. These regulations are effective on June 12, 2015. Applicability Dates: For specific dates of applicability of the final regulations, see §§ 20.2001-2(b), 20.2010-1(e), 20.2010-2(e), 20.2010-3(f), 25.2505-1(e), and 25.2505-2(g).
      26 CFR Parts 20, 25, and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code

Title 26 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 25 after this date.

  • 2015-06-22; vol. 80 # 119 - Monday, June 22, 2015
    1. 80 FR 35602 - Guidance Under Section 529A: Qualified ABLE Programs
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Notice of proposed rulemaking and notice of public hearing.
      Comments must be received by September 21, 2015. Outlines of topics to be discussed at the public hearing scheduled for October 14, 2015, at 10 a.m., must be received by September 21, 2015.
      26 CFR Parts 1, 25, 26, and 301