26 USC 2523
§ 2523 - Gift to spouse
- § 2523 - Gift to spouse
- CHAPTER 12— GIFT TAX › Subchapter C— Deductions
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1992 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1970 Amendment
- Application of Amendments by Section 5033 of Pub. L. 100–647 to Estates of, or Gifts by, Noncitizen and Nonresident Individuals
- Plan Amendments Not Required Until January 1, 1989
- Special Rule for Certain Transfers in October 1984
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