nontaxable gift
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 2642 — for purposes of this chapter
For purposes of this subsection, the term “nontaxable gift” means any transfer of property to the extent such transfer is not treated as a taxable gift by reason of—
(A) section 2503(b) (taking into account the application of section 2513), or
(B) section 2503(e).