Treasury Regulations · 26 CFR
§ 25.2516-2. Transfers in settlement of support obligations.
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. § 2516
Cite as 26 CFR § 25.2516-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
- Issued under
- 26 U.S.C. § 2516
- Length
- 40 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 25 Gift tax; gifts made after december 31, 1954
- Transfers
Nearby sections
- § 25.2515-2 Tenancies by the entirety; transfers treated as gifts; manner of election and valuation.
- § 25.2515-3 Termination of tenancy by the entirety; cases in which entire value of gift is determined under section 2515(b).
- § 25.2515-4 Termination of tenancy by entirety; cases in which none, or a portion only, of value of gift is determined under section 2515(b).
- § 25.2516-1 Certain property settlements.
- § 25.2516-2 Transfers in settlement of support obligations.
- § 25.2518-1 Qualified disclaimers of property; in general.
- § 25.2518-2 Requirements for a qualified disclaimer.
- § 25.2518-3 Disclaimer of less than an entire interest.