Transfers
2511Transfers in general2512Valuation of gifts2513Gift by husband or wife to third party2514Powers of appointment2515Treatment of generation-skipping transfer tax2515ARepealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]Repealed2516Certain property settlements2517Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]Repealed2518Disclaimers2519Dispositions of certain life estates