Subchapter A –
Determination of Tax Liability
Pathway
Title 26 > Subtitle B > Chapter 12 > Subchapter A
Details
- Reference: Subchapter A
- Legend: Determination of Tax Liability
- USCode Year: 2013
Provision Content
Amendments
1981—Pub. L. 97–34, title IV, §442(a)(4)(E), Aug. 13, 1981, 95 Stat. 321, substituted preceding calendar periods for preceding years and quarters in item 2504.
1976—Pub. L. 94–455, title XX, §2001(c)(2)(B)(i), Oct. 4, 1976, 90 Stat. 1853, added item 2505.
1970—Pub. L. 91–614, title I, §102(a)(4)(B), Dec. 31, 1970, 84 Stat. 1840, substituted Taxable gifts for preceding years and quarters for Taxable gifts for preceding years in item 2504.
U.S. Encyclopedia of Law Coverage
Topic Map
- Title 26/Subtitle B/Chapter 12/Subchapter A/Section 2501 – Imposition of Tax
- Title 26/Subtitle B/Chapter 12/Subchapter A/Section 2502 – Rate of Tax
- Title 26/Subtitle B/Chapter 12/Subchapter A/Section 2503 – Taxable Gifts
- Title 26/Subtitle B/Chapter 12/Subchapter A/Section 2504 – Taxable Gifts For Preceding Calendar Periods
- Title 26/Subtitle B/Chapter 12/Subchapter A/Section 2505 – Unified Credit Against Gift Tax
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