---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch12/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Determination of Tax Liability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch12-schA"
sections_count: 5
---

# Subchapter A — Determination of Tax Liability

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 12 — Gift Tax

## Sections

- [§2501. Imposition of tax](/usc/26/2501.md)
- [§2502. Rate of tax](/usc/26/2502.md)
- [§2503. Taxable gifts](/usc/26/2503.md)
- [§2504. Taxable gifts for preceding calendar periods](/usc/26/2504.md)
- [§2505. Unified credit against gift tax](/usc/26/2505.md)