Internal Revenue Code · 26 U.S.C.
§ 2511. Transfers in general
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2511
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 13, 1966 by Pub. L. 89–809
- Last amended
- December 17, 2010 by Pub. L. 111–312
- Amendments
- 3 dated changes in the source credit
- Length
- 2 subsections · 215 words · about 1 min to read
- Cross-references
- cites 1; cited by 2 Code sections and 11 other regulations
- Regulations
- 3 issued under this section
Subject to the limitations contained in this chapter, the tax imposed by section 2501 shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 406; Pub. L. 89–809, title I, § 109(b), Nov. 13, 1966, 80 Stat. 1575; Pub. L. 107–16, title V, § 511(e), June 7, 2001, 115 Stat. 71; Pub. L. 107–147, title IV, § 411(g)(1), Mar. 9, 2002, 116 Stat. 46; Pub. L. 111–312, title III, § 302(e), Dec. 17, 2010, 124 Stat. 3302.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2511
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 2 Code sections
Cited in 11 regulations not issued under it
- § 20.2031-1 Definition of gross estate; valuation of property.
- § 20.2044-1 Certain property for which marital deduction was previously allowed.
- § 20.2056A-8 Special rules for joint property.
- § 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property.
- § 25.2501-1 Imposition of tax.
- § 25.2514-1 Transfers under power of appointment.
- § 25.2514-3 Powers of appointment created after October 21, 1942.
- § 25.2519-1 Dispositions of certain life estates.
- § 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- § 25.6019-3 Contents of return.
- § 28.2801-3 Rules and exceptions applicable to covered gifts and covered bequests.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 111–312Parts changed in 2010: (c)
- Amended by Pub. L. 107–147Parts changed in 2002: (c)
- Amended by Pub. L. 107–16Parts changed in 2001: (c)
- Enacted by Pub. L. 89–809Parts changed in 1966: (b)
Where it sits in the Code
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2010—Subsec. (c). Pub. L. 111–312 struck out subsec. (c). Text read as follows: “Notwithstanding any other provision of this section and except as provided in regulations, a transfer in trust shall be treated as a transfer of property by gift, unless the trust is treated as wholly owned by the donor or the donor’s spouse under subpart E of part I of subchapter J of chapter 1.”
2002—Subsec. (c). Pub. L. 107–147 substituted “transfer of property by gift,” for “taxable gift under section 2503,”.
2001—Subsec. (c). Pub. L. 107–16 added subsec. (c).
1966—Subsec. (b). Pub. L. 89–809 inserted reference to nonresidents who are excepted from the application of section 2501(a)(2) and expanded section to include debt obligations of United States persons or the United States, a State or any political subdivision thereof, or the District of Columbia.
Statutory Notes and Related Subsidiaries
Effective Date of 2010 Amendment
Amendment by Pub. L. 111–312 applicable to estates of decedents dying, generation-skipping transfers, and gifts made, after Dec. 31, 2009, see section 302(f) of Pub. L. 111–312, set out as a note under section 2001 of this title.
Effective Date of 2002 Amendment
Amendment by Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 411(x) of Pub. L. 107–147, set out as a note under section 25B of this title.
Effective Date of 2001 Amendment
Amendment by Pub. L. 107–16 applicable to gifts made after Dec. 31, 2009, see section 511(f)(3) of Pub. L. 107–16, set out as a note under section 2502 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–809 applicable with respect to calendar year 1967 and all calendar years thereafter, see section 109(c) of Pub. L. 89–809, set out as a note under section 2501 of this title.