Tag: Gift Tax

  • 26-U.S.C.-2514

    26-U.S.C.-2514 §2514 – Powers of Appointment Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2514 Details Reference: Section 2514 Legend: §2514 – Powers of Appointment USCode Year: 2013 Provision Content (a) Powers created on or before October 21, 1942 An exercise of a general power of appointment created on or before October 21, 1942, shall be deemed…

  • Subtitle B – Estate and Gift Taxes

    Subtitle B – Estate and Gift Taxes Estate and Gift Taxes Pathway Title 26 > Subtitle B Details Reference: Subtitle B Legend: Estate and Gift Taxes USCode Year: 2013 Provision Content Amendments 2008—Pub. L. 110–245, title III, §301(b)(2), June 17, 2008, 122 Stat. 1646, added item for chapter 15. 1990—Pub. L. 101–508, title XI, §11602(c), Nov. 5,…

  • 26-U.S.C.-2519

    26-U.S.C.-2519 §2519 – Dispositions of Certain Life Estates Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2519 Details Reference: Section 2519 Legend: §2519 – Dispositions of Certain Life Estates USCode Year: 2013 Provision Content (a) General rule For purposes of this chapter and chapter 11, any disposition of all or part of a qualifying income interest for…

  • 26-U.S.C.-2518

    26-U.S.C.-2518 §2518 – Disclaimers Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2518 Details Reference: Section 2518 Legend: §2518 – Disclaimers USCode Year: 2013 Provision Content (a) General rule For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest…

  • 26-U.S.C.-2518

    26-U.S.C.-2518 §2518 – Disclaimers Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2518 Details Reference: Section 2518 Legend: §2518 – Disclaimers USCode Year: 2013 Provision Content (a) General rule For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest…

  • Chapter 12 – Gift Tax

    Chapter 12 – Gift Tax Gift Tax Pathway Title 26 > Subtitle B > Chapter 12 Details Reference: Chapter 12 Legend: Gift Tax USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Topic Map Title 26/Subtitle B/Chapter 12/Subchapter A – Determination of Tax Liability Title 26/Subtitle B/Chapter 12/Subchapter B – Transfers Title 26/Subtitle B/Chapter 12/Subchapter C – Deductions

  • Subchapter B –

    Subchapter B – Transfers Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B Details Reference: Subchapter B Legend: Transfers USCode Year: 2013 Provision Content Amendments 1986—Pub. L. 99–514, title XIV, §1432(d)(2), title XVIII, §1852(e)(2)(B), Oct. 22, 1986, 100 Stat. 2730, 2868, added item 2515 and struck out item 2517 Certain annuities under qualified plans. 1981—Pub. L. 97–34, title…

  • Subchapter B –

    Subchapter B – Transfers Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B Details Reference: Subchapter B Legend: Transfers USCode Year: 2013 Provision Content Amendments 1986—Pub. L. 99–514, title XIV, §1432(d)(2), title XVIII, §1852(e)(2)(B), Oct. 22, 1986, 100 Stat. 2730, 2868, added item 2515 and struck out item 2517 Certain annuities under qualified plans. 1981—Pub. L. 97–34, title…

  • 26-U.S.C.-2504

    26-U.S.C.-2504 §2504 – Taxable Gifts For Preceding Calendar Periods Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter A > Section 2504 Details Reference: Section 2504 Legend: §2504 – Taxable Gifts For Preceding Calendar Periods USCode Year: 2013 Provision Content (a) In general In computing taxable gifts for preceding calendar periods for purposes of computing the tax for any calendar year—…

  • 26-U.S.C.-2504

    26-U.S.C.-2504 §2504 – Taxable Gifts For Preceding Calendar Periods Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter A > Section 2504 Details Reference: Section 2504 Legend: §2504 – Taxable Gifts For Preceding Calendar Periods USCode Year: 2013 Provision Content (a) In general In computing taxable gifts for preceding calendar periods for purposes of computing the tax for any calendar year—…