{"data":{"id":"us/26-cfr-25.2513-4","jurisdiction":"us","citation":"26 CFR 25.2513-4","heading":"-4 Joint and several liability for tax.","body":"If consent to the application of the provisions of section 2513 is signified as provided in § 25.2513-2, and not revoked as provided in § 25.2513-3, the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in § 25.2502-1(c)(1)) is joint and several. See paragraph (d) of § 25.2511-1.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"18e8fa873c837b9629c077a627c41f201d99033e08f3502781be7195f635cc69","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.2513-3","next":"us/26-cfr-25.2514-1"},"notice":"GroundRules: Original legal text. Not legal advice."}