shall be deemed to be transfers made for a full and adequate consideration in money or money’s worth. (Aug. 16, 1954, ch. 736, 68A Stat. 409; Pub. L. 98–369, div. A, title IV, § 425 (b), July …

(1) to either spouse in settlement of his or her marital or property rights, or. (2) to provide a reasonable allowance for the support of issue of the marriage during minority, shall be deemed …

Dec 6, 2025 · Read Internal Revenue Code (IRC) Section 2516, regarding certain divorce-related property settlements. Find IRS guidance on taxable transfers and more here.

to either spouse in settlement of his or her marital or property rights, or. to provide a reasonable allowance for the support of issue of the marriage during minority, shall be deemed to be …

26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter B - Transfers Sec. 2516 - Certain …

Jan 1, 2024 · Read this complete 26 U.S.C. § 2516 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2516. Certain property settlements on Westlaw. Westlaw subscription …

Jul 22, 2025 · House Bill 2516 creates new Medicare supplement enrollment and rating protections for Texans who qualify for Medicare before age 65 due to end stage renal disease …

Jan 4, 2019 · This letter is in reply to your letter requesting a private letter ruling, dated April 5, 2018, on the proper treatment of the disposition of an interest in real property between …

eCFR :: 26 CFR 25.2516-1 -- Certain property settlements. This content is from the eCFR and is authoritative but unofficial. Displaying title 26, up to date as of 12/22/2025. Title 26 was last …

(a) Section 2516 provides that transfers of property or interests in property made under the terms of a written agreement between spouses in settlement of their marital or property rights are …