XVI
INTERNAL REVENUE CODE OF 1954
C H A P T E R 1 L E s t a t e Tax—-Continued SUBCHAPTER C. Miscellaneous—Continued Sec. 2204. Discharge of executor from personal liability. Sec. 2205. R e i m b u r s e m e n to u t of estate Sec. 2206. Liability of life insurance beneficiaries Sec. 2207. Liability of recipient of property over which decedent h a d power of appointment
Page 401 402 402 402
C H A P T E R 12. Gift T a x.
SUBCHAPTER A. Determination of tax liability. Sec. 2501. Imposition of tax Sec. 2502. R a t e of tax Sec. 2503. Taxable gifts Sec. 2504. Taxable gifts for preceding years
403 403 404 405
SUBCHAPTER B. Transfers.
Sec. Sec. Sec. Sec. Sec. Sec.
2511. 2512. 2513. 2514. 2515. 2516.
Transfers in general Valuation of gifts _, Gift by h u s b and or wife to third party Powers of appointment Tenancies by the entirety Certain property settlements
_
406 406 406 407 409 409
SUBCHAPTER C. Deductions.
Sec. Sec. Sec. Sec.
2521. 2522. 2523. 2524.
Specific exemption Charitable and similar gifts Gift to spouse E x t e n t of deductions
410 410 412 414
SUBTITLE C—EMPLOYMENT TAXES C H A P T E R 2 1. Federal Insurance Contributions Act. SUBCHAPTER A. T a x on employees.
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Sec. 3101. R a t e of tax Sec. 3102. Deduction of tax from wages SUBCHAPTER B. T a x on e m p l o y e r s.
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415 415
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Sec. 3111. R a t e of tax Sec. 3112. Instrumentalities of the United States SUBCHAPTER C. General provisions. Sec. 3121. Definitions --i .__ Sec. 3122. Federal service Sec. 3123. Deductions as constructive payments Sec. 3124. E s t i m a t e of revenue reduction ___._ Sec. 3125. Short title _C H A P T E R 22. Railroad Retirement T a x Act. SUBCHAPTER A. T a x on employees.
,
416 416 417 428 429 429 429
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Sec. 3201. R a t e o f tax____ .__ Sec. 3202. Deduction of tax from c o m p e n s a t i o n, _: SUBCHAPTER B. T a x on employee representatives. Sec. 3211. R a t e o f tax Sec. 3212. Determination of compensation.^
431 431 432 432
SUBCHAPTER C. T a x on employers.
Sec. 3221. R a t e of tax SUBCHAPTER D. General provisions. Sec. 3231. Definitions... Sec, 3232. Court jurisdiction Sec. 3233. S h o r t title C H A P T E R 23. Federal Unemployment T a x Act. Sec. 3301. R a t e of tax Sec. 3302. Credits against tax . . Sec. 3303. Conditions of additional credit a l l o w a n c e — Sec. 3304. Approval of State laws . Sec. 3305. Applicability of State law Sec. 3306. Definitions Sec. 3307. Deductions as constructive payments Sec. 3308. Short title
433 434 437 438 439 439 440 443 445 447 454 454
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