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

26 CFR § 25.2513-4eCFR, current through 2026-07-14

If consent to the application of the provisions of section is signified as provided in , and not revoked as provided in , the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in ) is joint and several. See .

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