26 C.F.R. § 25.2513-4

Current through October 31, 2024

Section 25.2513-4 - Joint and several liability for tax

If consent to the application of the provisions of section 2513 is signified as provided in § 25.2513-2 , and not revoked as provided in § 25.2513-3 , the liability with respect to the entire gift tax of each spouse for such "calendar period" (as defined in § 25.2502-1(c)(1) ) is joint and several. See paragraph (d) of § 25.2511-1 .

26 C.F.R. §25.2513-4

T.D. 7238, 37 FR 28730, Dec. 29, 1972, as amended by T.D. 7910, 48 FR 40375, Sept. 7, 1983