26 U.S.C. § 6019
Section 6019 · Gift tax returns
Current version, with additions and removals from the August 13, 1981 version.
Any individual who in any calendar year makes any transfer by gift other than—
Any individual who in any calendar year makes any transfer by gift other than—
(3) a transfer with respect to which a deduction is allowed under section 2522 but only if—
(A)(i) such transfer is of the donor's entire interest in the property transferred, and
(ii) no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money's worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section 2522, or
(B) such transfer is described in section 2522(d),
shall make a return for such year with respect to the gift tax imposed by subtitle B.
shall make a return for such year with respect to the gift tax imposed by subtitle B.