Subchapter A—Determination of Tax Liability

Sec.
2501.
Imposition of tax.
2502.
Rate of tax.
2503.
Taxable gifts.
2504.
Taxable gifts for preceding calendar periods.
2505.
Unified credit against gift tax.

        

Editorial Notes

Amendments

1981—Pub. L. 97–34, title IV, §442(a)(4)(E), Aug. 13, 1981, 95 Stat. 321, substituted "preceding calendar periods" for "preceding years and quarters" in item 2504.

1976—Pub. L. 94–455, title XX, §2001(c)(2)(B)(i), Oct. 4, 1976, 90 Stat. 1853, added item 2505.

1970—Pub. L. 91–614, title I, §102(a)(4)(B), Dec. 31, 1970, 84 Stat. 1840, substituted "Taxable gifts for preceding years and quarters" for "Taxable gifts for preceding years" in item 2504.