26 CFR 25.2513-4 - Joint and several liability for tax.

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TITLE 26 - INTERNAL REVENUE

CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER B - ESTATE AND GIFT TAXES

PART 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

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 25.25132, and not revoked as provided in 25.25133, the liability with respect to the entire gift tax of each spouse for such calendar period (as defined in 25.25021(c)(1)) is joint and several. See paragraph (d) of 25.25111.

[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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