§ 25.2516-2. Transfers in settlement of support obligations.
40 words·~1 min read·
/us/cfr/t26/s§ 25.2516-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Transfers to provide a reasonable allowance for the support of children (including legally adopted children) of a marriage during minority are not subject to the gift tax if made pursuant to an agreement which satisfies the requirements of section 2516.