Treasury Regulations, Subchapter B, Part 25 - Index

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SUBCHAPTER B--ESTATE AND GIFT TAXES

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

Gift Tax

Sec. 25.0-1 Introduction

Determination of Tax Liability

Sec. 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property

Sec. 25.2207A-2 Effective date

Sec. 25.2501-1 Imposition of tax

Sec. 25.2502-1 Rate of tax

Sec. 25.2502-2 Donor primarily liable for tax

Sec. 25.2503-1 General definitions of 'taxable gifts' and of 'total amount of gifts.'

Sec. 25.2503-2 Exclusions from gifts

Sec. 25.2503-3 Future interests in property

Sec. 25.2503-4 Transfer for the benefit of a minor

Sec. 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses

Sec. 25.2504-1 Taxable gifts for preceding calendar periods

Sec. 25.2504-2 Determination of gifts for preceding calendar periods

Transfers

Sec. 25.2511-1 Transfers in general

Sec. 25.2511-2 Cessation of donor's dominion and control

Sec. 25.2511-3 Transfers by nonresidents not citizens

Sec. 25.2512-0 Table of contents

Sec. 25.2512-1 Valuation of property; in general

Sec. 25.2512-2 Stocks and bonds

Sec. 25.2512-3 Valuation of interest in businesses

Sec. 25.2512-4 Valuation of notes

Sec. 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests

Sec. 25.2512-6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company

Sec. 25.2512-7 Effect of excise tax

Sec. 25.2512-8 Transfers for insufficient consideration

Sec. 25.2513-1 Gifts by husband or wife to third party considered as made one-half by each

Sec. 25.2513-2 Manner and time of signifying consent

Sec. 25.2513-3 Revocation of consent

Sec. 25.2513-4 Joint and several liability for tax

Sec. 25.2514-1 Transfers under power of appointment

Sec. 25.2514-2 Powers of appointment created on or before October 21, 1942

Sec. 25.2514-3 Powers of appointment created after October 21, 1942

Sec. 25.2515-1 Tenancies by the entirety; in general

Sec. 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation

Sec. 25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b)

Sec. 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)

Sec. 25.2516-1 Certain property settlements

Sec. 25.2516-2 Transfers in settlement of support obligations

Sec. 25.2518-1 Qualified disclaimers of property; in general

Sec. 25.2518-2 Requirements for a qualified disclaimer

Sec. 25.2518-3 Disclaimer of less than an entire interest

Actuarial Tables Applicable Before May 1, 1999

Sec. 25.2512-5A Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests transferred before May 1, 1999

Deductions

Sec. 25.2519-1 Dispositions of certain life estates

Sec. 25.2519-2 Effective date

Sec. 25.2521-1 Specific exemption

Sec. 25.2522(a)-1 Charitable and similar gifts; citizens or residents

Sec. 25.2522(a)-2 Transfers not exclusively for charitable, etc., purposes in the case of gifts made before August 1, 1969

Sec. 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens

Sec. 25.2522(c)-1 Disallowance of charitable, etc., deductions because of 'prohibited transactions' in the case of gifts made before January 1, 1970

Sec. 25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969

Sec. 25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969

Sec. 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property

Sec. 25.2522(d)-1 Additional cross references

Sec. 25.2523(a)-1 Gift to spouse; in general

Sec. 25.2523(b)-1 Life estate or other terminable interest

Sec. 25.2523(c)-1 Interest in unidentified assets

Sec. 25.2523(d)-1 Joint interests

Sec. 25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse

Sec. 25.2523(f)-1 Election with respect to life estate transferred to donee spouse

Sec. 25.2523(g)-1 Special rule for charitable remainder trusts

Sec. 25.2523(h)-1 Denial of double deduction

Sec. 25.2523(h)-2 Effective dates

Sec. 25.2523(i)-1 Disallowance of marital deduction when spouse is not a United States citizen

Sec. 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen

Sec. 25.2523(i)-3 Effective date

Sec. 25.2524-1 Extent of deductions

Deductions Prior to 1982

Sec. 25.2523(f)-1A Special rule applicable to community property transferred prior to January 1, 1982

Special Valuation Rules

Sec. 25.2701-0 Table of contents

Sec. 25.2701-1 Special valuation rules in the case of transfers of certain interests in corporations and partnerships

Sec. 25.2701-2 Special valuation rules for applicable retained interests

Sec. 25.2701-3 Determination of amount of gift

Sec. 25.2701-4 Accumulated qualified payments

Sec. 25.2701-5 Adjustments to mitigate double taxation

Sec. 25.2701-6 Indirect holding of interests

Sec. 25.2701-7 Separate interests

Sec. 25.2701-8 Effective dates

Sec. 25.2702-0 Table of contents

Sec. 25.2702-1 Special valuation rules in the case of transfers of interests in trust

Sec. 25.2702-2 Definitions and valuation rules

Sec. 25.2702-3 Qualified interests

Sec. 25.2702-4 Certain property treated as held in trust

Sec. 25.2702-5 Personal residence trusts

Sec. 25.2702-6 Reduction in taxable gifts

Sec. 25.2702-7 Effective dates

Sec. 25.2703-1 Property subject to restrictive arrangements

Sec. 25.2703-2 Effective date

Sec. 25.2704-1 Lapse of certain rights

Sec. 25.2704-2 Transfers subject to applicable restrictions

Sec. 25.2704-3 Effective date

Procedure and Administration

Sec. 25.6001-1 Records required to be kept

Sec. 25.6011-1 General requirement of return, statement, or list

Sec. 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers

Sec. 25.6019-1 Persons required to file returns

Sec. 25.6019-2 Returns required in case of consent under section 2513

Sec. 25.6019-3 Contents of return

Sec. 25.6019-4 Description of property listed on return

Sec. 25.6061-1 Signing of returns and other documents

Sec. 25.6065-1 Verification of returns

Sec. 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981

Sec. 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982

Sec. 25.6081-1 Extension of time for filing returns

Sec. 25.6091-1 Place for filing returns and other documents

Sec. 25.6091-2 Exceptional cases

Sec. 25.6151-1 Time and place for paying tax shown on return

Sec. 25.6161-1 Extension of time for paying tax or deficiency

Sec. 25.6165-1 Bonds where time to pay tax or deficiency has been extended

Sec. 25.6302-1 Voluntary payments of gift taxes by electronic funds transfer

Sec. 25.6321-1 Lien for taxes

Sec. 25.6323-1 Validity and priority against certain persons

Sec. 25.6324-1 Special lien for gift tax

Sec. 25.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Sec. 25.6905-1 Discharge of executor from personal liability for decedent's income and gift taxes

Sec. 25.7101-1 Form of bonds

General Actuarial Valuations

Sec. 25.7520-1 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests

Sec. 25.7520-2 Valuation of charitable interests

Sec. 25.7520-3 Limitation on the application of section 7520

Sec. 25.7520-4 Transitional rules