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Subchapter A - Determination of Tax Liability

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Subchapter A - Determination of Tax Liability

  • 26 USC 2501 - Imposition of tax
  • 26 USC 2502 - Rate of tax
  • 26 USC 2503 - Taxable gifts
  • 26 USC 2504 - Taxable gifts for preceding calendar periods
  • 26 USC 2505 - Unified credit against gift tax
‹ TITLE 26 - US CODE - CHAPTER 12 - GIFT TAX up 26 USC 2501 - Imposition of tax ›
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