Internal Revenue Code:Sec. 6019. Gift tax returns

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART II - TAX RETURNS OR STATEMENTS
          Subpart C - Estate and Gift Tax Returns
        

Statute

    Sec. 6019. Gift tax returns
 
      Any individual who in any calendar year makes any transfer by
    gift other than -
        (1) a transfer which under subsection (b) or (e) of section
      2503 is not to be included in the total amount of gifts for such
      year,
        (2) a transfer of an interest with respect to which a deduction
      is allowed under section 2523, or
        (3) a transfer with respect to which a deduction is allowed
      under section 2522 but only if -
          (A)(i) such transfer is of the donor's entire interest in the
        property transferred, and
          (ii) no other interest in such property is or has been
        transferred (for less than adequate and full consideration in
        money or money's worth) from the donor to a person, or for a
        use, not described in subsection (a) or (b) of section 2522, or
          (B) such transfer is described in section 2522(d),
    shall make a return for such year with respect to the gift tax
    imposed by subtitle B.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91-614, title I,
    Sec. 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97-34, title
    IV, Sec. 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95
    Stat. 301, 302, 322; Pub. L. 105-34, title XIII, Sec. 1301(a), Aug.
    5, 1997, 111 Stat. 1039; Pub. L. 107-16, title V, Sec. 542(b)(2),
    June 7, 2001, 115 Stat. 82.)
 

Amendment of Section

                            AMENDMENT OF SECTION
        Pub. L. 107-16, title V, Sec. 542(b)(2), (f)(1), title IX, Sec.
      901, June 7, 2001, 115 Stat. 82, 86, 150, provided that,
      applicable to estates of decedents dying after Dec. 31, 2009,
      this section is temporarily amended -
        (1) by designating existing provisions as subsec. (a) and
      inserting heading ''In general'', and
        (2) by adding at the end the following new subsection:
    (b) Statements to be furnished to certain persons
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return (other than the person required to make such return) a
    written statement showing -
        (1) the name, address, and phone number of the person required
      to make such return, and
        (2) the information specified in such return with respect to
      property received by the person required to receive such
      statement.
    The written statement required under the preceding sentence shall
    be furnished not later than 30 days after the date that the return
    required by subsection (a) is filed.
        See Effective and Termination Dates of 2001 Amendment note
      below.
 

Miscellaneous

                                 AMENDMENTS
      1997 - Par. (3). Pub. L. 105-34 added par. (3).
      1981 - Pub. L. 97-34 struck out subsec. ''(a) In general''
    designation, substituted ''calendar year'' for ''calendar quarter''
    and ''year'' for ''quarter'' wherever appearing, inserted in
    provision designated par. (1) reference to subsec. (e) of section
    2503, added par. (2), and deleted provision respecting transfers by
    gift other than qualified charitable transfers, repealed subsec.
    (b) setting forth return requirement and definition of qualified
    charitable transfer, and repealed subsec. (c) setting forth cross
    reference to section 2515(c) relating to tenancy by the entirety.
      1970 - Subsec. (a). Pub. L. 91-614 substituted ''Any individual
    who in any calendar quarter makes any transfers by gift (other than
    transfers which under section 2503(b) are not to be included in the
    total amount of gifts for such quarter and other than qualified
    charitable transfers) shall make a return for such quarter with
    respect to the gift tax imposed by subtitle B'' for ''Any
    individual who in any calendar year makes any transfers by gift
    (except those which under section 2503(b) are not to be included in
    the total amount of gifts for such year) shall make a return with
    respect to the gift tax imposed by subtitle B''.
      Subsecs. (b), (c). Pub. L. 91-614 added subsec. (b) and
    redesignated former subsec. (b) as (c).
             EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
      Amendment by Pub. L. 107-16 applicable to estates of decedents
    dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
    set out as a note under section 121 of this title.
      Amendment by Pub. L. 107-16 inapplicable to estates of decedents
    dying, gifts made, or generation skipping transfers, after Dec. 31,
    2010, and the Internal Revenue Code of 1986 to be applied and
    administered to such estates, gifts, and transfers as if such
    amendment had never been enacted, see section 901 of Pub. L.
    107-16, set out as a note under section 1 of this title.
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Section 1301(b) of Pub. L. 105-34 provided that: ''The amendment
    made by this section (amending this section) shall apply to gifts
    made after the date of the enactment of this Act (Aug. 5, 1997).''
                      EFFECTIVE DATE OF 1981 AMENDMENT
      Amendment by Pub. L. 97-34 applicable to gifts made after Dec.
    31, 1981, see sections 403(e)(2) and 442(e) of Pub. L. 97-34, set
    out as a note under sections 2056 and 2501 of this title,
    respectively.
                      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 2035, 2523, 2642, 6018,
    6075, 6716 of this title.
 

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