GroundRules
26 CFR 25.2516-2: -2 Transfers in settlement of support obligations.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Transfers to provide a reasonable allowance for the support of children (including legally adopted children) of a marriage during minority are not subject to the gift tax if made pursuant to an agreement which satisfies the requirements of section 2516.
Collected 2026-08-27T02:25:11Z. Source file · JSON