26 U.S.C. § 6019
Section 6019 · Gift tax returns
Current version, with additions and removals from the June 7, 2001 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—
(1) a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year,
(1) a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year,
(2) a transfer of an interest with respect to which a deduction is allowed under section 2523, or
(2) a transfer of an interest with respect to which a deduction is allowed under section 2523, or
(3) a transfer with respect to which a deduction is allowed under section 2522 but only if—
(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
(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
(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),
(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.
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return (other than the person required to make such return) a written statement showing—
(1) the name, address, and phone number of the person required to make such return, and
(2) the information specified in such return with respect to property received by the person required to receive such statement.
The written statement required under the preceding sentence shall be furnished not later than 30 days after the date that the return required by subsection (a) is filed.