Treasury Regulations · 26 CFR
§ 25.2503-1. General definitions of “taxable gifts” and of “total amount of gifts.”
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2503
Cite as 26 CFR § 25.2503-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 7, 1983 by T.D. 7910
- Issued under
- 26 U.S.C. § 2503
- Length
- 133 words · about 1 min to read
- Defines
- 2 terms
- Cross-references
- cites 2 Code sections and 3 regulations; cited by 2
The term taxable gifts means the “total amount of gifts” made by the donor during the “calendar period” (as defined in § 25.2502-1(c)(1)) less the deductions provided for in sections 2521 (as in effect before its repeal by the Tax Reform Act of 1976), 2522, and 2523 (specific exemption, charitable, etc., gifts and the marital deduction, respectively). The term “total amount of gifts” means the sum of the values of the gifts made during the calendar period less the amounts excludable under section 2503(b). See § 25.2503-2. The entire value of any gift of a future interest in property must be included in the total amount of gifts for the calendar period in which the gift is made. See § 25.2503-3.
[T.D. 7910, 48 FR 40373, Sept. 7, 1983]
Terms defined here
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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7910 (48 FR 40373)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 25 Gift tax; gifts made after december 31, 1954
- Determination of Tax Liability
Nearby sections
- § 25.2207A-2 Effective date.
- § 25.2501-1 Imposition of tax.
- § 25.2502-1 Rate of tax.
- § 25.2502-2 Donor primarily liable for tax.
- § 25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts.”
- § 25.2503-2 Exclusions from gifts.
- § 25.2503-3 Future interests in property.
- § 25.2503-4 Transfer for the benefit of a minor.
- § 25.2503-6 Exclusion for certain qualified transfer for tuition or medical expenses.