Internal Revenue Code · 26 U.S.C.
§ 2513. Gift by husband or wife to third party
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. § 2513
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- December 31, 1970 by Pub. L. 91–614
- Last amended
- August 13, 1981 by Pub. L. 97–34
- Amendments
- 2 dated changes in the source credit
- Length
- 4 subsections · 515 words · about 2 min to read
- Cross-references
- cites 2; cited by 6 Code sections and 17 other regulations
- Regulations
- 4 issued under this section
A gift made by one spouse to any person other than his spouse shall, for the purposes of this chapter, be considered as made one-half by him and one-half by his spouse, but only if at the time of the gift each spouse is a citizen or resident of the United States. This paragraph shall not apply with respect to a gift by a spouse of an interest in property if he creates in his spouse a general power of appointment, as defined in section 2514(c), over such interest. For purposes of this section, an individual shall be considered as the spouse of another individual only if he is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year.
A consent under this section shall be signified in such manner as is provided under regulations prescribed by the Secretary.
(Aug. 16, 1954, ch. 736, 68A Stat. 406; Pub. L. 91–614, title I, § 102(b)(2), Dec. 31, 1970, 84 Stat. 1840; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–34, title IV, § 442(b)(2), Aug. 13, 1981, 95 Stat. 322.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2513
From our articles, not part of the law
Articles that cite this section
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 6 Code sections
- § 1015(d)(3) Basis of property acquired by gifts and transfers in trust
- § 2001(d)(1) Imposition and rate of tax
- § 2012(c) Credit for gift tax
- § 2642(c)(3)(A) Inclusion ratio
- § 2652(a)(2) Other definitions
- § 6103(e)(1)(A)(ii) Confidentiality and disclosure of returns and return information
Cited in 17 regulations not issued under it
- § 1.1015-5 Increased basis for gift tax paid.
- § 20.2012-1 Credit for gift tax.
- § 20.2053-6 Deduction for taxes.
- § 25.2502-1 Rate of tax.
- § 25.2502-2 Donor primarily liable for tax.
- § 25.2504-1 Taxable gifts for preceding calendar periods.
- § 25.2515-1 Tenancies by the entirety; in general.
- § 25.2521-1 Specific exemption.
- § 25.2701-1 Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
- § 25.2701-5 Adjustments to mitigate double taxation.
- § 25.2702-6 Reduction in taxable gifts.
- § 25.6019-2 Returns required in case of consent under section 2513.
- § 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- § 26.2632-1 Allocation of GST exemption.
- § 26.2642-1 Inclusion ratio.
- § 26.2652-1 Transferor defined; other definitions.
- § 301.6501(c)-1 Exceptions to general period of limitations on assessment and collection.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1981—Subsec. (a)(1), (2). Pub. L. 97–34, § 442(b)(2)(A), substituted “calendar year” for “calendar quarter”.
Subsec. (b)(2). Pub. L. 97–34, § 442(b)(2)(B)–(D), in introductory text, substituted “calendar year” for “calendar quarter”, in subpar. (A), substituted “The consent” for “the consent”, “15th day of April following the close of such year” for “15th day of the second month following the close of such calendar quarter”, and “such year” for “such calendar quarter” in two other places, and in subpar. (B) substituted “The consent” and “such year” for “the consent” and “such calendar quarter”.
Subsec. (c). Pub. L. 97–34, § 442(b)(2)(E), in provision preceding par. (1) substituted “calendar year” for “calendar quarter” and in par. (1) “15th day of April following the close of such year” for “15th day of the second month following the close of such quarter”.
Subsec. (d). Pub. L. 97–34, § 442(b)(2)(F), substituted “any calendar year” and “such year” for “any calendar quarter” and “such calendar quarter”.
1976—Subsecs. (b)(1), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1970—Subsecs. (a), (b)(2). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.
Subsec. (b)(2)(A). Pub. L. 91–614, § 102(b)(2)(B), substituted “the 15th day of the second month” for “the 15th day of April” and substituted “such calendar quarter” for “such year”.
Subsec. (b)(2)(B). Pub. L. 91–614, § 102(b)(2)(C), substituted “such calendar quarter” for “such year”.
Subsec. (c). Pub. L. 91–614, § 102(b)(2)(A), substituted “calendar quarter” for “calendar year”.
Subsec. (c)(1). Pub. L. 91–614, § 102(b)(2)(D), substituted “15th day of the second month following the close of such calendar quarter” for “15th day of April following the close of such year”.
Subsec. (d). Pub. L. 91–614, § 102(b)(2)(A), (E), substituted “calendar quarter” for “calendar year” and “such calendar quarter” for “such year”.
Statutory Notes and Related Subsidiaries
Effective Date of 1981 Amendment
Amendment by Pub. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97–34, set out as a note under section 2501 of this title.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.