Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- ACTUARIAL TABLES APPLICABLE BEFORE JUNE 1, 2023 (§ 25.2512-5A)
- DEDUCTIONS PRIOR TO 1982 (§ 25.2523)
- DEDUCTIONS (§§ 25.2519-1 — 25.2523)
- DETERMINATION OF TAX LIABILITY (§§ 25.2207A-1 — 25.2505-2)
- GENERAL ACTUARIAL VALUATIONS (§§ 25.7520-1 — 25.7701-2)
- GIFT TAX (§ 25.0-1)
- PROCEDURE AND ADMINISTRATION (§§ 25.6001-1 — 25.7101-1)
- SPECIAL VALUATION RULES (§§ 25.2701-0 — 25.2704-3)
- TRANSFERS (§§ 25.2511-1 — 25.2513-1)