26 U.S.C. § 6019 — Gift tax returns
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 160 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Any individual who in any calendar year makes any transfer by gift other than—
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,
a transfer of an interest with respect to which a deduction is allowed under section 2523, or
a transfer with respect to which a deduction is allowed under section 2522 but only if—
such transfer is of the donor’s entire interest in the property transferred, and
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
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91–614, title I, § 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97–34, title IV, §§ 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95 Stat. 301, 302, 322; Pub. L. 105–34, title XIII, § 1301(a), Aug. 5, 1997, 111 Stat. 1039; Pub. L. 107–16, title V, § 542(b)(2), June 7, 2001, 115 Stat. 82; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1970Amended · Pub. L. 91-614 · 84 Stat. 1841
- 1981Amended · Pub. L. 97-34 · 95 Stat. 301, 302, 322
- 1997Amended · Pub. L. 105-34 · 111 Stat. 1039
- 2001Amended · Pub. L. 107-16 · 115 Stat. 82
- 2010Amended · Pub. L. 111-312 · 124 Stat. 3300
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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