Title 26
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Title 26
Title 26
GIFT TAX
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Title 26
16
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Imposition of tax
Rate of tax
Taxable gifts
Taxable gifts for preceding calendar periods
Unified credit against gift tax
Transfers in general
Valuation of gifts
Gift by husband or wife to third party
Powers of appointment
Treatment of generation-skipping transfer tax
Certain property settlements
Disclaimers
Dispositions of certain life estates
Charitable and similar gifts
Gift to spouse
Extent of deductions