Sec. 2501. Imposition Of Tax
https://irc.bloombergtax.com/public/uscode/doc/irc/section_2501
WEBJan 3, 2019 · Imposition Of Tax. I.R.C. § 2501 (a) Taxable Transfers. I.R.C. § 2501 (a) (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. I.R.C. § 2501 (a) (2) Transfers Of Intangible Property —
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