Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 2501" use "26USC2501" by entering "26" for the Title and "2501" for the section.
Section 2501 (26USC2501): Imposition of tax
Section 2502 (26USC2502): Rate of tax
Section 2503 (26USC2503): Taxable gifts
Section 2504 (26USC2504): Taxable gifts for preceding calendar periods
Section 2505 (26USC2505): Unified credit against gift tax
Section 2511 (26USC2511): Transfers in general
Section 2512 (26USC2512): Valuation of gifts
Section 2513 (26USC2513): Gift by husband or wife to third party
Section 2514 (26USC2514): Powers of appointment
Section 2515 (26USC2515): Treatment of generation-skipping transfer tax
Section 2516 (26USC2516): Certain property settlements
Section 2518 (26USC2518): Disclaimers
Section 2519 (26USC2519): Dispositions of certain life estates
Section 2522 (26USC2522): Charitable and similar gifts
Section 2523 (26USC2523): Gift to spouse
Section 2524 (26USC2524): Extent of deductions