PART 25 -- GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Authority: 26 U.S.C. 7805.
Section 25.2505-2 also issued under 26 U.S.C. 2010(c)(6).
Section 25.2518-2 is also issued under 26 U.S.C. 2518(b).
Section 25.6081-1 also issued under the authority of 26 U.S.C. 6081(a).
Section 25.6060-1 also issued under 26 U.S.C. 6060(a).
Section 25.6109-1 also issued under 26 U.S.C. 6109(a).
Section 25.6109-2 also issued under 26 U.S.C. 6109(a).
Section 25.6302-1 also issued under 26 U.S.C. 6302(a) and (h).
Section 25.6695-1 also issued under 26 U.S.C. 6695(b).
Source: T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Authority amended by T.D. 8522, 59 FR 9642-9664, March 1, 1994; T.D. 8536, 59 FR 23152-23157, May 5, 1994; T.D. 8540, 59 FR 30100-30179, June 10, 1994; T.D. 8612, 60 FR 43531-43554, Aug. 22, 1995; T.D. 8744, 62 FR 68183-68187, Dec. 31, 1997; T.D. 8819, 64 FR 23187-23229, Apr. 30, 1999; T.D. 8828, 64 FR 37675-37678, July 13, 1999; amended by T.D. 8886, 64 FR 36907-36944, June 12, 2000; T.D. 9229, 70 FR 67356-67364, Nov. 7, 2005; T.D. 9407, 73 FR 37362-37371, July 1, 2008; T.D. 9436, 73 FR 78429-78465, Dec. 22, 2008, corrected at 74 FR 5103-5107, Jan. 29, 2009; T.D. 9448, 74 FR 21438-21518, May 7, 2009; T.D. 9540, 76 FR 49570-49643, Aug. 10, 2011; T.D. 9593, 77 FR 36150-36163, June 18, 2012; T.D. 9725, 80 FR 34279-34292, June 16, 2015.
