# Treas. Reg. § 25.2513-4: Joint and several liability for tax.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-25.2513-4>. Interprets 26 U.S.C. § 2513.

If consent to the application of the provisions of section 2513 is signified as provided in § 25.2513-2, and not revoked as provided in § 25.2513-3, the liability with respect to the entire gift tax of each spouse for such “calendar period” (as defined in § 25.2502-1(c)(1)) is joint and several. See paragraph (d) of § 25.2511-1. 

[T.D. 7238, 37 FR 28730, Dec. 29, 1972, as amended by T.D. 7910, 48 FR 40375, Sept. 7, 1983]