- United States Code
- TITLE 26 - INTERNAL REVENUE CODE
- SUBTITLE B - ESTATE AND GIFT TAXES
- CHAPTER 12 - GIFT TAX
- SUBCHAPTER B - TRANSFERS
- Section 2511. Transfers In General
- Section 2512. Valuation Of Gifts
- Section 2513. Gift By Husband Or Wife To Third Party
- Section 2514. Powers Of Appointment
- Section 2515. Treatment Of Generation-Skipping Transfer Tax
- Section 2515A. Repealed. Pub. L. 97-34, Title Iv, Sec. 403(C)(3)(B), Aug. 13, 1981, 95 Stat. 302
- Section 2516. Certain Property Settlements
- Section 2517. Repealed. Pub. L. 99-514, Title Xviii, Sec. 1852(E)(2)(A), Oct. 22, 1986, 100 Stat. 2868
- Section 2518. Disclaimers
- Section 2519. Dispositions Of Certain Life Estates
- Subchapter Notes
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