For individual's right to be furnished on request a statement regarding any valuation made by the Secretary of a gift by that individual, see section 7517.
26 U.S.C. § 2512
EDITORIAL NOTES
AMENDMENTS1981-Subsec. (b). Pub. L. 97-34 substituted "calendar year" for "calendar quarters".1976-Subsec. (c). Pub. L. 94-455 added subsec. (c).1970-Subsec. (b). Pub. L. 91-614 substituted "calendar quarter" for "calendar year".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97-34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out as a note under section 2501 of this title.
EFFECTIVE DATE OF 1970 AMENDMENTAmendment by Pub. L. 91-614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out as a note under section 2501 of this title.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.