26 USC Subtitle B, CHAPTER 12, Subchapter B: Front Matter
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26 USC Subtitle B, CHAPTER 12, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter B-Transfers
Jump To: MiscellaneousAmendments

Subchapter B-Transfers

Sec.
2511.
Transfers in general.
2512.
Valuation of gifts.
2513.
Gift by husband or wife to third party.
2514.
Powers of appointment.
2515.
Treatment of generation-skipping transfer tax.
[2515A.
Repealed.]
2516.
Certain property settlements.
[2517.
Repealed.]
2518.
Disclaimers.
2519.
Dispositions of certain life estates.

        

Editorial Notes

Amendments

1986- Pub. L. 99–514, title XIV, §1432(d)(2), title XVIII, §1852(e)(2)(B), Oct. 22, 1986, 100 Stat. 2730 , 2868, added item 2515 and struck out item 2517 "Certain annuities under qualified plans".

1981- Pub. L. 97–34, title IV, §403(c)(3)(C), (d)(3)(B)(ii), Aug. 13, 1981, 95 Stat. 302 , 304, as amended Pub. L. 97–448, title I, §104(a)(3)(B), Jan. 12, 1983, 96 Stat. 2380 , struck out items 2515 "Tenancies by the entirety in real property" and 2515A "Tenancies by the entirety in personal property" and added item 2519.

1978- Pub. L. 95–600, title VII, §702(k)(1)(C), Nov. 6, 1978, 92 Stat. 2932 , substituted in item 2515 "Tenancies by the entirety in real property" for "Tenancies by the entirety" and added item 2515A.

1976- Pub. L. 94–455, title XX, §2009(b)(3)(A), Oct. 4, 1976, 90 Stat. 1894 , added item 2518.

1958- Pub. L. 85–866, title I, §68(b), Sept. 2, 1958, 72 Stat. 1659 , added item 2517.