Determination of Tax Liability

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Estate and Gift Taxes
  5. GIFT TAX
  6. Determination of Tax Liability

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Section
2501

Imposition of tax

Section
2502

Rate of tax

Section
2503

Taxable gifts

Section
2504

Taxable gifts for preceding calendar periods

Section
2505

Unified credit against gift tax