# Treas. Reg. § 25.2516-2: Transfers in settlement of support obligations.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-25.2516-2>. Interprets 26 U.S.C. § 2516.

Transfers to provide a reasonable allowance for the support of children (including legally adopted children) of a marriage during minority are not subject to the gift tax if made pursuant to an agreement which satisfies the requirements of section 2516.