The Library · 26 U.S.C. § 2503

IRC § 2503: Taxable gifts

The annual exclusion and transfers for tuition and medical care.

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26 U.S.C. § 2503

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 2503 (2024 main edition), copy retrieved 2026-10-21, SHA-256 3f94f8cd4da6522c02061a3908df317f7f5d97f4bc255532375e202163767c3a, paretoalphasystems.com/library/irc-2503

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IRC § 2503: Taxable gifts

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