26 USC 2501
§ 2501 - Imposition of tax
- § 2501 - Imposition of tax
- CHAPTER 12— GIFT TAX › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2015 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1970 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1960 Amendment
- Effective Date of 1958 Amendment
- Construction of 2015 Amendment
- Election To Have Amendments by Title IV of the Economic Recovery Tax Act of 1981 Not Apply
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