{"data":{"id":"us/26-cfr-25.2516-2","jurisdiction":"us","citation":"26 CFR 25.2516-2","heading":"-2 Transfers in settlement of support obligations.","body":"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.","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":"b3c52b4647cf5c9984c93bb3de0dad857e125f5f9cb42b3e31323fad20d001ee","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.2516-1","next":"us/26-cfr-25.2518-1"},"notice":"GroundRules: Original legal text. Not legal advice."}