nontaxable gift

(3) Nontaxable gift For purposes of this subsection, the term “nontaxable gift” means any transfer of property to the extent such transfer is not treated as a taxable gift by reason of— (A) section 2503(b) (taking into account the application of section 2513), or (B) section 2503(e).


26 USC § 2642(c)(3)

Scoping language

For purposes of this subsection
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