# 26 U.S.C. § 6019: Gift tax returns

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6019>. Cite pinpoints as 26 U.S.C. § 6019(a)(1).

Any individual who in any calendar year makes any transfer by gift other than—

## § 6019(1)

a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year,

## § 6019(2)

a transfer of an interest with respect to which a deduction is allowed under section 2523, or

## § 6019(3)

a transfer with respect to which a deduction is allowed under section 2522 but only if—

**§ 6019(3)(A)**

**§ 6019(3)(A)(i)** such transfer is of the donor’s entire interest in the property transferred, and

**§ 6019(3)(A)(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 2522, or

**§ 6019(3)(B)** such transfer is described in section 2522(d),

shall make a return for such year with respect to the gift tax imposed by subtitle B.

## Regulations

- [Treas. Reg. § 25.6019-1](/26/reg/25.6019-1.md): Persons required to file returns. (interprets § 6019)
- [Treas. Reg. § 25.6019-2](/26/reg/25.6019-2.md): Returns required in case of consent under section 2513. (interprets § 6019)
- [Treas. Reg. § 25.6019-3](/26/reg/25.6019-3.md): Contents of return. (interprets § 6019)
- [Treas. Reg. § 25.6019-4](/26/reg/25.6019-4.md): Description of property listed on return. (interprets § 6019)
- [Treas. Reg. § 301.6019-1](/26/reg/301.6019-1.md): Gift tax returns. (interprets § 6019)

## Forms named in the regulations

- [Form 709](https://www.irs.gov/pub/irs-pdf/f709.pdf)

## Final rules

- [FR Doc. 94-3945](https://www.federalregister.gov/documents/1994/03/01/94-3945/estate-and-gift-tax-marital-deduction) (1994): Estate and Gift Tax Marital Deduction

## Leading cases

- [Estate of Babbitt v. Commissioner, 87 T.C. 1270 (1986)](https://www.courtlistener.com/opinion/4706295/estate-of-babbitt-v-commissioner/)

## Connections

Cites: § 2503 Taxable gifts; § 2522 Charitable and similar gifts; § 2523 Gift to spouse

Cited by: § 2035 Adjustments for certain gifts made within 3 years of decedent’s death; § 2523 Gift to spouse; § 2642 Inclusion ratio; § 6075 Time for filing estate and gift tax returns

Derived from: 1939 § 1006(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 739
- 1970-12-31: [Pub. L. 91-614](/26/act/91-614.md), 84 Stat. 1841
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 301
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1039
- 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 82
- 2010-12-17: [Pub. L. 111-312](/26/act/111-312.md), 124 Stat. 3300