Tag: Gift Tax
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Subchapter A –
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,…
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26-U.S.C.-2503
26-U.S.C.-2503 §2503 – Taxable Gifts Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter A > Section 2503 Details Reference: Section 2503 Legend: §2503 – Taxable Gifts USCode Year: 2013 Provision Content (a) General definition The term taxable gifts means the total amount of gifts made during the calendar year, less the deductions provided in subchapter C (section 2522 and following).…
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26-U.S.C.-2503
26-U.S.C.-2503 §2503 – Taxable Gifts Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter A > Section 2503 Details Reference: Section 2503 Legend: §2503 – Taxable Gifts USCode Year: 2013 Provision Content (a) General definition The term taxable gifts means the total amount of gifts made during the calendar year, less the deductions provided in subchapter C (section 2522 and following).…
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26-U.S.C.-2512
26-U.S.C.-2512 §2512 – Valuation of Gifts Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2512 Details Reference: Section 2512 Legend: §2512 – Valuation of Gifts USCode Year: 2013 Provision Content (a) If the gift is made in property, the value thereof at the date of the gift shall be considered the amount of the gift. (b) Where…
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26-U.S.C.-2512
26-U.S.C.-2512 §2512 – Valuation of Gifts Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2512 Details Reference: Section 2512 Legend: §2512 – Valuation of Gifts USCode Year: 2013 Provision Content (a) If the gift is made in property, the value thereof at the date of the gift shall be considered the amount of the gift. (b) Where…
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26-U.S.C.-2505
26-U.S.C.-2505 §2505 – Unified Credit Against Gift Tax Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter A > Section 2505 Details Reference: Section 2505 Legend: §2505 – Unified Credit Against Gift Tax USCode Year: 2013 Provision Content (a) General rule In the case of a citizen or resident of the United States, there shall be allowed as a credit against…
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26-U.S.C.-2517
26-U.S.C.-2517 [§2517 – Repealed. Pub. L. 99-514, Title Xviii, §1852(E)(2)(A), Oct. 22, 1986, 100 Stat. 2868] Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2517 Details Reference: Section 2517 Legend: [§2517 – Repealed. Pub. L. 99-514, Title Xviii, §1852(E)(2)(A), Oct. 22, 1986, 100 Stat. 2868] USCode Year: 2013 Provision Content Section, added and amended Pub. L. 85–866,…
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26-U.S.C.-2517
26-U.S.C.-2517 [§2517 – Repealed. Pub. L. 99-514, Title Xviii, §1852(E)(2)(A), Oct. 22, 1986, 100 Stat. 2868] Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2517 Details Reference: Section 2517 Legend: [§2517 – Repealed. Pub. L. 99-514, Title Xviii, §1852(E)(2)(A), Oct. 22, 1986, 100 Stat. 2868] USCode Year: 2013 Provision Content Section, added and amended Pub. L. 85–866,…
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26-U.S.C.-2524
26-U.S.C.-2524 §2524 – Extent of Deductions Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2524 Details Reference: Section 2524 Legend: §2524 – Extent of Deductions USCode Year: 2013 Provision Content The deductions provided in sections 2522 and 2523 shall be allowed only to the extent that the gifts therein specified are included in the amount of gifts…
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26-U.S.C.-2524
26-U.S.C.-2524 §2524 – Extent of Deductions Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2524 Details Reference: Section 2524 Legend: §2524 – Extent of Deductions USCode Year: 2013 Provision Content The deductions provided in sections 2522 and 2523 shall be allowed only to the extent that the gifts therein specified are included in the amount of gifts…