26 CFR 25.2516-2
§ 25.2516-2 Transfers in settlement of support obligations.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 25.2516-2, § 25.2516-2 Transfers in settlement of support obligations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112762
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Full text
Transfers to provide a reasonable allowance for the support of children (including legally adopted children) of a marriage during minority are not subject to the gift tax if made pursuant to an agreement which satisfies the requirements of section 2516.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.