---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch12/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Transfers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch12-schB"
sections_count: 10
---

# Subchapter B — Transfers

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

## Sections

- [§2511. Transfers in general](/usc/26/2511.md)
- [§2512. Valuation of gifts](/usc/26/2512.md)
- [§2513. Gift by husband or wife to third party](/usc/26/2513.md)
- [§2514. Powers of appointment](/usc/26/2514.md)
- [§2515. Treatment of generation-skipping transfer tax](/usc/26/2515.md)
- [§2515A. Repealed.](/usc/26/2515A.md)
- [§2516. Certain property settlements](/usc/26/2516.md)
- [§2517. Repealed.](/usc/26/2517.md)
- [§2518. Disclaimers](/usc/26/2518.md)
- [§2519. Dispositions of certain life estates](/usc/26/2519.md)