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26 U.S.C. § 2511

Transfers in general

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2511, Transfers in general, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463219
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Subject to the limitations contained in this chapter, the tax imposed by section 2501 shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States. For purposes of this chapter, in the case of a nonresident not a citizen of the United States who is excepted from the application of section 2501(a)(2)— debt obligations of—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.