Internal Revenue Code:Sec. 2513. Gift by husband or wife to third party
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 12 - GIFT TAX
Subchapter B - Transfers
Statute
Sec. 2513. Gift by husband or wife to third party
(a) Considered as made one-half by each
(1) In general
A gift made by one spouse to any person other than his spouse
shall, for the purposes of this chapter, be considered as made
one-half by him and one-half by his spouse, but only if at the
time of the gift each spouse is a citizen or resident of the
United States. This paragraph shall not apply with respect to a
gift by a spouse of an interest in property if he creates in his
spouse a general power of appointment, as defined in section
2514(c), over such interest. For purposes of this section, an
individual shall be considered as the spouse of another
individual only if he is married to such individual at the time
of the gift and does not remarry during the remainder of the
calendar year.
(2) Consent of both spouses
Paragraph (1) shall apply only if both spouses have signified
(under the regulations provided for in subsection (b)) their
consent to the application of paragraph (1) in the case of all
such gifts made during the calendar year by either while married
to the other.
(b) Manner and time of signifying consent
(1) Manner
A consent under this section shall be signified in such manner
as is provided under regulations prescribed by the Secretary.
(2) Time
Such consent may be so signified at any time after the close of
the calendar year in which the gift was made, subject to the
following limitations -
(A) The consent may not be signified after the 15th day of
April following the close of such year, unless before such 15th
day no return has been filed for such year by either spouse, in
which case the consent may not be signified after a return for
such year is filed by either spouse.
(B) The consent may not be signified after a notice of
deficiency with respect to the tax for such year has been sent
to either spouse in accordance with section 6212(a).
(c) Revocation of consent
Revocation of a consent previously signified shall be made in
such manner as in provided under regulations prescribed by the
Secretary, but the right to revoke a consent previously signified
with respect to a calendar year -
(1) shall not exist after the 15th day of April following the
close of such year if the consent was signified on or before such
15th day; and
(2) shall not exist if the consent was not signified until
after such 15th day.
(d) Joint and several liability for tax
If the consent required by subsection (a)(2) is signified with
respect to a gift made in any calendar year, the liability with
respect to the entire tax imposed by this chapter of each spouse
for such year shall be joint and several.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 406; Pub. L. 91-614, title I,
Sec. 102(b)(2), Dec. 31, 1970, 84 Stat. 1840; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
97-34, title IV, Sec. 442(b)(2), Aug. 13, 1981, 95 Stat. 322.)
Miscellaneous
AMENDMENTS
1981 - Subsec. (a)(1), (2). Pub. L. 97-34, Sec. 442(b)(2)(A),
substituted ''calendar year'' for ''calendar quarter''.
Subsec. (b)(2). Pub. L. 97-34, Sec. 442(b)(2)(B)-(D), in
introductory text, substituted ''calendar year'' for ''calendar
quarter'', in subpar. (A), substituted ''The consent'' for ''the
consent'', ''15th day of April following the close of such year''
for ''15th day of the second month following the close of such
calendar quarter'', and ''such year'' for ''such calendar quarter''
in two other places, and in subpar. (B) substituted ''The consent''
and ''such year'' for ''the consent'' and ''such calendar
quarter''.
Subsec. (c). Pub. L. 97-34, Sec. 442(b)(2)(E), in provision
preceding par. (1) substituted ''calendar year'' for ''calendar
quarter'' and in par. (1) ''15th day of April following the close
of such year'' for ''15th day of the second month following the
close of such quarter''.
Subsec. (d). Pub. L. 97-34, Sec. 442(b)(2)(F), substituted ''any
calendar year'' and ''such year'' for ''any calendar quarter'' and
''such calendar quarter''.
1976 - Subsecs. (b)(1), (c). Pub. L. 94-455 struck out ''or his
delegate'' after ''Secretary''.
1970 - Subsecs. (a), (b)(2). Pub. L. 91-614, Sec. 102(b)(2)(A),
substituted ''calendar quarter'' for ''calendar year''.
Subsec. (b)(2)(A). Pub. L. 91-614, Sec. 102(b)(2)(B), substituted
''the 15th day of the second month'' for ''the 15th day of April''
and substituted ''such calendar quarter'' for ''such year''.
Subsec. (b)(2)(B). Pub. L. 91-614, Sec. 102(b)(2)(C), substituted
''such calendar quarter'' for ''such year''.
Subsec. (c). Pub. L. 91-614, Sec. 102(b)(2)(A), substituted
''calendar quarter'' for ''calendar year''.
Subsec. (c)(1). Pub. L. 91-614, Sec. 102(b)(2)(D), substituted
''15th day of the second month following the close of such calendar
quarter'' for ''15th day of April following the close of such
year''.
Subsec. (d). Pub. L. 91-614, Sec. 102(b)(2)(A), (E), substituted
''calendar quarter'' for ''calendar year'' and ''such calendar
quarter'' for ''such year''.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable with respect to gifts made
after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to gifts made
after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
as a note under section 2501 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1015, 2001, 2012, 2642,
2652, 6103 of this title.
