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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 (§§ 250...
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Subchapter A—Determination of Tax Liability (§§...
Subchapter A—Determination of Tax Liability (§§ 2501 – 2505)
§ 2501. Imposition of tax
§ 2502. Rate of tax
§ 2503. Taxable gifts
§ 2504. Taxable gifts for preceding calendar periods
§ 2505. Unified credit against gift tax