Legalize59765 laws
59765 laws
- § 2512. Valuation of gifts
- § 2513. Gift by husband or wife to third party
- § 2514. Powers of appointment
- § 2515. Treatment of generation-skipping transfer tax
- [§ 2517. Repealed. [Pub. L. 99–514, title XVIII, § 1852(e)(2)(A)](/us/pl/99/514/tXVIII/s1852/e/2/A), Oct. 22, 1986, [100 Stat. 2868](/us/stat/100/2868)]
- § 2518. Disclaimers
- § 2519. Dispositions of certain life estates
- [§ 2521. Repealed. [Pub. L. 94–455, title XX, § 2001(b)(3)](/us/pl/94/455/tXX/s2001/b/3), Oct. 4, 1976, [90 Stat. 1849](/us/stat/90/1849)]
- § 2522. Charitable and similar gifts
- § 2523. Gift to spouse
- § 2524. Extent of deductions
- § 25A. American Opportunity and Lifetime Learning credits
- § 25B. Elective deferrals and IRA contributions by certain individuals
- § 3506. Individuals providing companion sitting placement services
- § 25C. Energy efficient home improvement credit
- § 25D. Residential clean energy credit
- § 25E. Previously-owned clean vehicles
- § 25F. Qualified elementary and secondary education scholarships
- § 26. Limitation based on tax liability; definition of tax liability
- § 2601. Tax imposed
- § 2602. Amount of tax
- § 2603. Liability for tax
- [§ 2604. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i)](/us/pl/113/295/dA/tII/s221/a/95/B/i), Dec. 19, 2014, [128 Stat. 4051](/us/stat/128/4051)]
- § 261. General rule for disallowance of deductions
- § 2611. Generation-skipping transfer defined
- § 2612. Taxable termination; taxable distribution; direct skip
- § 2613. Skip person and non-skip person defined
- [§ 2614. Omitted]
- § 262. Personal, living, and family expenses
- § 2621. Taxable amount in case of taxable distribution
- § 2622. Taxable amount in case of taxable termination
- § 2623. Taxable amount in case of direct skip
- § 2624. Valuation
- § 263. Capital expenditures
- [§ 3507. Repealed. [Pub. L. 111–226, title II, § 219(a)(1)](/us/pl/111/226/tII/s219/a/1), Aug. 10, 2010, [124 Stat. 2403](/us/stat/124/2403)]
- § 2631. GST exemption
- § 2632. Special rules for allocation of GST exemption
- § 263A. Capitalization and inclusion in inventory costs of certain expenses
- § 264. Certain amounts paid in connection with insurance contracts
- § 2641. Applicable rate
- § 2642. Inclusion ratio
- § 265. Expenses and interest relating to tax-exempt income
- § 2651. Generation assignment
- § 2652. Other definitions
- § 2654. Special rules
- § 266. Carrying charges
- § 2661. Administration
- § 2662. Return requirements
- § 2663. Regulations
- [§ 2664. Repealed. [Pub. L. 111–312, title III, § 301(a)](/us/pl/111/312/tIII/s301/a), Dec. 17, 2010, [124 Stat. 3300](/us/stat/124/3300)]