§ 6019. Gift tax returns
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/usc/title-26/section-6019A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any individual who in any calendar year makes any transfer by gift other than—
(1)a transfer which under subsection
(b)or
(e)of section 2503 is not to be included in the total amount of gifts for such year,
(2)a transfer of an interest with respect to which a deduction is allowed under section 2523, or
(3)a transfer with respect to which a deduction is allowed under section 2522 but only if—
(i)such transfer is of the donor’s entire interest in the property transferred, and
(ii)no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money’s worth) from the donor to a person, or for a use, not described in subsection
(a)or
(b)of section 2522, or
(B)such transfer is described in section 2522(d),
shall make a return for such year with respect to the gift tax imposed by subtitle B.
(Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91–614, title I, § 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97–34, title IV, §§ 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95 Stat. 301, 302, 322; Pub. L. 105–34, title XIII, § 1301(a), Aug. 5, 1997, 111 Stat. 1039; Pub. L. 107–16, title V, § 542(b)(2), June 7, 2001, 115 Stat. 82; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)
Connections7 cite this · traces to 2
Cited by 7 sections · top 5
statutes-at-large
- Public Law 96–167To continue through May 31, 1981, the existing prohibition on the issuance of fringe benefit regulations, and for other purposes
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 107–16To provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002
Traces to 2 documents
22 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 739
- Pub. L. 91–614, title I, § 102(d)(3)
- 84 Stat. 1841
- Pub. L. 97–34, title IV
- 95 Stat. 301
- Pub. L. 105–34, title XIII, § 1301(a)
- 111 Stat. 1039
- Pub. L. 107–16, title V, § 542(b)(2)
- 115 Stat. 82
- Pub. L. 111–312, title III, § 301(a)
- 124 Stat. 3300
- Pub. L. 111–312
- Pub. L. 107–16, § 542(b)(2)
- Pub. L. 105–34
- Pub. L. 97–34
- Pub. L. 91–614
- section 301(e) of Pub. L. 111–312
- Pub. L. 107–16
- section 542(f)(1) of Pub. L. 107–16
- Pub. L. 105–34, title XIII, § 1301(b)
- section 102(e) of Pub. L. 91–614
Citation graph
cites case law
§ 6019
Gift tax returns
Stat.×6
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 739
Pub. L.Pub. L. 91–614, title I, § 102(d)(3)
Stat.84 Stat. 1841
Pub. L.Pub. L. 97–34, title IV
Cites 24 · showing 7Cited by 7 across 2 sources