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- 26 CFR 25.2512-3 · -3 Valuation of interest in businesses.
- 26 CFR 25.2512-4 · -4 Valuation of notes.
- 26 CFR 25.2512-5 · -5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
- 26 CFR 25.2512-6 · -6 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
- 26 CFR 25.2512-7 · -7 Effect of excise tax.
- 26 CFR 25.2512-8 · -8 Transfers for insufficient consideration.
- 26 CFR 25.2513-1 · -1 Gifts by husband or wife to third party considered as made one-half by each.
- 26 CFR 25.2513-2 · -2 Manner and time of signifying consent.
- 26 CFR 25.2513-3 · -3 Revocation of consent.
- 26 CFR 25.2513-4 · -4 Joint and several liability for tax.
- 26 CFR 25.2514-1 · -1 Transfers under power of appointment.
- 26 CFR 25.2514-2 · -2 Powers of appointment created on or before October 21, 1942.
- 26 CFR 25.2514-3 · -3 Powers of appointment created after October 21, 1942.
- 26 CFR 25.2515-1 · -1 Tenancies by the entirety; in general.
- 26 CFR 25.2515-2 · -2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
- 26 CFR 25.2515-3 · -3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
- 26 CFR 25.2515-4 · -4 Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- 26 CFR 25.2516-1 · -1 Certain property settlements.
- 26 CFR 25.2516-2 · -2 Transfers in settlement of support obligations.
- 26 CFR 25.2518-1 · -1 Qualified disclaimers of property; in general.
- 26 CFR 25.2518-2 · -2 Requirements for a qualified disclaimer.
- 26 CFR 25.2518-3 · -3 Disclaimer of less than an entire interest.
- 26 CFR 25.2512-5A · -5A Valuation of annuities, interests for life or a term of years, and remainder or reversionary interests transferred before June 1, 2023.
- 26 CFR 25.2519-1 · -1 Dispositions of certain life estates.
- 26 CFR 25.2519-2 · -2 Effective date.
- 26 CFR 25.2521-1 · -1 Specific exemption.
- 26 CFR 25.2522(a)-1 · (a)-1 Charitable and similar gifts; citizens or residents.
- 26 CFR 25.2522(b)-1 · (b)-1 Charitable and similar gifts; nonresidents not citizens.
- 26 CFR 25.2522(c)-1 · (c)-1 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
- 26 CFR 25.2522(c)-2 · (c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
- 26 CFR 25.2522(c)-3 · (c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
- 26 CFR 25.2522(c)-4 · (c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
- 26 CFR 25.2522(d)-1 · (d)-1 Additional cross references.
- 26 CFR 25.2523(a)-1 · (a)-1 Gift to spouse; in general.
- 26 CFR 25.2523(b)-1 · (b)-1 Life estate or other terminable interest.
- 26 CFR 25.2523(c)-1 · (c)-1 Interest in unidentified assets.
- 26 CFR 25.2523(d)-1 · (d)-1 Joint interests.
- 26 CFR 25.2523(e)-1 · (e)-1 Marital deduction; life estate with power of appointment in donee spouse.
- 26 CFR 25.2523(f)-1 · (f)-1 Election with respect to life estate transferred to donee spouse.
- 26 CFR 25.2523(g)-1 · (g)-1 Special rule for charitable remainder trusts.
- 26 CFR 25.2523(h)-1 · (h)-1 Denial of double deduction.
- 26 CFR 25.2523(h)-2 · (h)-2 Effective dates.
- 26 CFR 25.2523(i)-1 · (i)-1 Disallowance of marital deduction when spouse is not a United States citizen.
- 26 CFR 25.2523(i)-2 · (i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- 26 CFR 25.2523(i)-3 · (i)-3 Effective date.
- 26 CFR 25.2524-1 · -1 Extent of deductions.
- 26 CFR 25.2523(f)-1A · (f)-1A Special rule applicable to community property transferred prior to January 1, 1982.
- 26 CFR 25.2701-0 · -0 Table of contents.
- 26 CFR 25.2701-1 · -1 Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- 26 CFR 25.2701-2 · -2 Special valuation rules for applicable retained interests.
- 26 CFR 25.2701-3 · -3 Determination of amount of gift.
- 26 CFR 25.2701-4 · -4 Accumulated qualified payments.
- 26 CFR 25.2701-5 · -5 Adjustments to mitigate double taxation.
- 26 CFR 25.2701-6 · -6 Indirect holding of interests.
- 26 CFR 25.2701-7 · -7 Separate interests.
- 26 CFR 25.2701-8 · -8 Effective dates.
- 26 CFR 25.2702-0 · -0 Table of contents.
- 26 CFR 25.2702-1 · -1 Special valuation rules in the case of transfers of interests in trust.
- 26 CFR 25.2702-2 · -2 Definitions and valuation rules.
- 26 CFR 25.2702-3 · -3 Qualified interests.
- 26 CFR 25.2702-4 · -4 Certain property treated as held in trust.
- 26 CFR 25.2702-5 · -5 Personal residence trusts.
- 26 CFR 25.2702-6 · -6 Reduction in taxable gifts.
- 26 CFR 25.2702-7 · -7 Effective dates.
- 26 CFR 25.2703-1 · -1 Property subject to restrictive arrangements.
- 26 CFR 25.2703-2 · -2 Effective date.
- 26 CFR 25.2704-1 · -1 Lapse of certain rights.
- 26 CFR 25.2704-2 · -2 Transfers subject to applicable restrictions.
- 26 CFR 25.2704-3 · -3 Effective date.
- 26 CFR 25.6001-1 · -1 Records required to be kept.
- 26 CFR 25.6011-1 · -1 General requirement of return, statement, or list.
- 26 CFR 25.6011-4 · -4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- 26 CFR 25.6019-1 · -1 Persons required to file returns.
- 26 CFR 25.6019-2 · -2 Returns required in case of consent under section 2513.
- 26 CFR 25.6019-3 · -3 Contents of return.
- 26 CFR 25.6019-4 · -4 Description of property listed on return.
- 26 CFR 25.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 25.6061-1 · -1 Signing of returns and other documents.
- 26 CFR 25.6065-1 · -1 Verification of returns.
- 26 CFR 25.6075-1 · -1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- 26 CFR 25.6075-2 · -2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- 26 CFR 25.6081-1 · -1 Automatic extension of time for filing gift tax returns.
- 26 CFR 25.6091-1 · -1 Place for filing returns and other documents.
- 26 CFR 25.6091-2 · -2 Exceptional cases.
- 26 CFR 25.6107-1 · -1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- 26 CFR 25.6109-1 · -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- 26 CFR 25.6151-1 · -1 Time and place for paying tax shown on return.
- 26 CFR 25.6161-1 · -1 Extension of time for paying tax or deficiency.
- 26 CFR 25.6165-1 · -1 Bonds where time to pay tax or deficiency has been extended.
- 26 CFR 25.6302-1 · -1 Voluntary payments of gift taxes by electronic funds transfer.
- 26 CFR 25.6321-1 · -1 Lien for taxes.
- 26 CFR 25.6323-1 · -1 Validity and priority against certain persons.
- 26 CFR 25.6324-1 · -1 Special lien for gift tax.
- 26 CFR 25.6601-1 · -1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- 26 CFR 25.6694-1 · -1 Section 6694 penalties applicable to tax return preparer.
- 26 CFR 25.6694-2 · -2 Penalties for understatement due to an unreasonable position.
- 26 CFR 25.6694-3 · -3 Penalty for understatement due to willful, reckless, or intentional conduct.
- 26 CFR 25.6694-4 · -4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- 26 CFR 25.6695-1 · -1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- 26 CFR 25.6696-1 · -1 Claims for credit or refund by tax return preparers.