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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle B. Estate and Gift Taxes
 Chapter 12. GIFT TAX
 SubChapter A. Determination of Tax Liability

SubChapter A. Determination of Tax Liability  

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

Amendments

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.