§2501(a) transfer of property by gift
§2511(a) elaborates on what is a "gift"
§2503(e) qualified statutory exemptions: payment of medical expenses or tuition; property settlements in conjunction with divorce; qualified disclaimers.
§2513 gift-splitting provision (13k, 26k for 2011)
§2516 divorce litigation exemption
§2518 disclaimers
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