# 26 U.S.C. § 2511: Transfers in general

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2511>. Cite pinpoints as 26 U.S.C. § 2511(a)(1).

## § 2511(a) Scope

Subject to the limitations contained in this chapter, the tax imposed by section 2501 shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.

## § 2511(b) Intangible property

For purposes of this chapter, in the case of a nonresident not a citizen of the United States who is excepted from the application of section 2501(a)(2)—

**§ 2511(b)(1)** shares of stock issued by a domestic corporation, and

**§ 2511(b)(2)** debt obligations of—

**§ 2511(b)(2)(A)** a United States person, or

**§ 2511(b)(2)(B)** the United States, a State or any political subdivision thereof, or the District of Columbia,

which are owned and held by such nonresident shall be deemed to be property situated within the United States.

## Regulations

- [Treas. Reg. § 25.2511-1](/26/reg/25.2511-1.md): Transfers in general. (interprets § 2511)
- [Treas. Reg. § 25.2511-2](/26/reg/25.2511-2.md): Cessation of donor's dominion and control. (interprets § 2511)
- [Treas. Reg. § 25.2511-3](/26/reg/25.2511-3.md): Transfers by nonresidents not citizens. (interprets § 2511)

## Final rules

- [85 FR 74010](https://www.federalregister.gov/documents/2020/11/19/2020-22144/guidance-under-section-529a-qualified-able-programs) (2020): Guidance Under Section 529A: Qualified ABLE Programs
- [64 FR 67767](https://www.federalregister.gov/documents/1999/12/03/99-30944/adequate-disclosure-of-gifts) (1999): Adequate Disclosure of Gifts
- [62 FR 68183](https://www.federalregister.gov/documents/1997/12/31/97-33394/disclaimer-of-interests-and-powers) (1997): Disclaimer of Interests and Powers

## Leading cases

- [Tilton v. Commissioner, 88 T.C. 590 (1987)](https://www.courtlistener.com/opinion/4706431/tilton-v-commissioner/)
- [Estate of Lang v. Commissioner, 613 F.2d 770 (9th Cir. 1980)](https://www.courtlistener.com/opinion/373845/the-estate-of-grace-e-lang-deceased-richard-e-lang-v-commissioner-of/)
- [Poinier v. Commissioner, 86 T.C. 478 (1986)](https://www.courtlistener.com/opinion/4706249/poinier-v-commissioner/)

## Connections

Cites: § 2501 Imposition of tax

Cited by: § 2101 Tax imposed; § 2501 Imposition of tax

Derived from: 1939 § 1000(b); 1939 § 1030(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 406
- 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1575
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 71
- 2002-03-09: [Pub. L. 107-147](/26/act/107-147.md), 116 Stat. 46
- 2010-12-17: [Pub. L. 111-312](/26/act/111-312.md), 124 Stat. 3302