§ 25.2513-4 - Joint and several liability for tax.

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§ 25.2513-4 Joint and several liability for tax.

If consent to the application of the provisions of section 2513 is signified as provided in § 25.2513-2, and not revoked as provided in § 25.2513-3, the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in § 25.2502-1(c)(1)) is joint and several. See paragraph (d) of § 25.2511-1.

[T.D. 7238, 37 FR 28730, Dec. 29, 1972, as amended by T.D. 7910, 48 FR 40375, Sept. 7, 1983]

                    
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§ 25.2513-4 - Joint and several liability for tax.

§ 25.2513-4 Joint and several liability for tax.