2501 - U.S. Code Title 26. Internal Revenue Code - FindLaw
https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-2501/
WebInternal Revenue Code § 2501. Imposition of tax. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) Taxable transfers.-- (1) General rule. --A tax, computed as provided in section 2502, is hereby imposed for each calendar year on the transfer of property by gift during such calendar year by any individual, resident or nonresident.
DA: 82 PA: 4 MOZ Rank: 43