§ 6019 Gift tax returns
Any individual who in any calendar year makes any transfer by gift other than—
(1) a transfer which under subsection (b) or (e) of section is not to be included in the total amount of gifts for such year,
(2) a transfer of an interest with respect to which a deduction is allowed under section , or
(3) a transfer with respect to which a deduction is allowed under section but only if—
(i) such transfer is of the donor’s entire interest in the property transferred, and
(ii) no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money’s worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section , or
(B) such transfer is described in section ,
shall make a return for such year with respect to the gift tax imposed by subtitle B.
(Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91–614, title I, § 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97–34, title IV, §§ 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95 Stat. 301, 302, 322; Pub. L. 105–34, title XIII, § 1301(a), Aug. 5, 1997, 111 Stat. 1039; Pub. L. 107–16, title V, § 542(b)(2), June 7, 2001, 115 Stat. 82; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6019