US Code - Subchapter B: Transfers

Section 2511 Transfers in general
Section 2512 Valuation of gifts
Section 2513 Gift by husband or wife to third party
Section 2514 Powers of appointment
Section 2515 Treatment of generation-skipping transfer tax
Section 2515A Repealed. Pub. L. 97-34, title IV, Sec. 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
Section 2516 Certain property settlements
Section 2517 Repealed. Pub. L. 99-514, title XVIII, Sec. 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
Section 2518 Disclaimers
Section 2519 Dispositions of certain life estates

Determination of tax liability

Gift tax

Deductions