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Code · CFR · Title 26 — Internal Revenue · Part 25 · § 25.2513-4

§ 25.2513-4. Joint and several liability for tax.

76 words·~1 min read·/us/cfr/t26/s§ 25.2513-4·

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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. [T.D. 7238, 37 FR 28730, Dec. 29, 1972, as amended by T.D. 7910, 48 FR 40375, Sept. 7, 1983]
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  • T.D. 7238
  • T.D. 7910
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cites case law
§ 25.2513-4
Joint and several liability for tax.
Treas. Dec.T.D. 7238
Treas. Dec.T.D. 7910
Cites 2Cited by 0 across 0 sources
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