§2513. Gift by husband or wife to third party — Inbound Citations

Citations to 26 U.S.C. § 2513 as a whole

• 26 U.S.C. § 1015(d)(3)

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  (3) For purposes of paragraph (1), where the donor and his spouse elected, under section 2513 to have the gift considered as made one-half by each, the amount of gift tax paid with respect to such gift under chapter 12 shall be the sum of the amounts of tax paid with respect to each half of such gift (computed in the manner provided in paragraph (2)).
• 26 U.S.C. § 2001(d)(1)

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  (1) the decedent was the donor of any gift one-half of which was considered under section 2513 as made by the decedent’s spouse, and
• 26 U.S.C. § 2001(e)(1)

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  (1) the decedent’s spouse was the donor of any gift one-half of which was considered under section 2513 as made by the decedent, and
• 26 U.S.C. § 2012(c)

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  (c) Where the decedent was the donor of the gift but, under the provisions of section 2513, or corresponding provisions of prior laws, the gift was considered as made one-half by his spouse—

  (1) the term “the amount of the tax paid on a gift under chapter 12”, as used in subsection (a), includes the amounts paid with respect to each half of such gift, the amount paid with respect to each being computed in the manner provided in subsection (d); and

  (2) in applying, with respect to such gift, the ratio stated in subsection (a), the value at the time of the gift or at the time of the death, referred to in such ratio, includes such value with respect to each half of such gift, each such value being reduced as provided in paragraph (1) of subsection (b).
• 26 U.S.C. § 2642(c)(3)(A)

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  (A) section 2503(b) (taking into account the application of section 2513), or
• 26 U.S.C. § 2652(a)(2)

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  (2) If, under section 2513, one-half of a gift is treated as made by an individual and one-half of such gift is treated as made by the spouse of such individual, such gift shall be so treated for purposes of this chapter.
• 26 U.S.C. § 6103(e)(1)(A)(ii)

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  (ii) the spouse of that individual if the individual and such spouse have signified their consent to consider a gift reported on such return as made one-half by him and one-half by the spouse pursuant to the provisions of section 2513; or