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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift ...
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CHAPTER 12—GIFT TAX (§§ 2501 – 2524)
CHAPTER 12—GIFT TAX (§§ 2501 – 2524)
Subchapter A—Determination of Tax Liability (§§ 2501 – 2505)
Subchapter B—Transfers (§§ 2511 – 2519)
Subchapter C—Deductions (§§ 2521 – 2524)