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Internal Revenue Code · 26 U.S.C.

Chapter 12. GIFT TAX

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Determination of Tax Liability §§ 2501–2505

    1. § 2501 Imposition of tax
    2. § 2502 Rate of tax
    3. § 2503 Taxable gifts
    4. § 2504 Taxable gifts for preceding calendar periods
    5. § 2505 Unified credit against gift tax

  2. Subchapter B Transfers §§ 2511–2519

    1. § 2511 Transfers in general
    2. § 2512 Valuation of gifts
    3. § 2513 Gift by husband or wife to third party
    4. § 2514 Powers of appointment
    5. § 2515 Treatment of generation-skipping transfer tax
    6. § 2515A Repealed
    7. § 2516 Certain property settlements
    8. § 2517 Repealed
    9. § 2518 Disclaimers
    10. § 2519 Dispositions of certain life estates

  3. Subchapter C Deductions §§ 2521–2524

    1. § 2521 Repealed
    2. § 2522 Charitable and similar gifts
    3. § 2523 Gift to spouse
    4. § 2524 Extent of deductions