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Subchapter A⁠—Determination of Tax Liability — Front Matter

Chap.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.