Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
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| LegalText | 26 U.S.C. § 2516 | Certain property settlements | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 12 | GIFT TAX | 2516 | 26 U.S.C. § 2516 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s2516 | data/legal/raw/us/code/title-26/usc26.xml | acedf203667e15c2be17d0e5cf4a19d18e090f9c83042f6cd041a35a271cff8e | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | a9e491b7e9f9654fbb2e9ed09d9cd94c8b1f5f2f16836a3d2bbf12729d5eb742 | 2026-07-04 | official |
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26 U.S.C. § 2516 - Certain property settlements
Text
Where a husband and wife enter into a written agreement relative to their marital and property rights and divorce occurs within the 3-year period beginning on the date 1 year before such agreement is entered into (whether or not such agreement is approved by the divorce decree), any transfers of property or interests in property made pursuant to such agreement—
(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 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 18, 1984, 98 Stat. 804.)
Notes
Editorial Notes
Amendments1984—Pub. L. 98–369 substituted in introductory text “within the 3-year period beginning on the date 1 year before such agreement is entered into” for “within 2 years thereafter”.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 AmendmentPub. L. 98–369, div. A, title IV, § 425(c)(2), July 18, 1984, 98 Stat. 804, provided that: “The amendment made by subsection (b) [amending this section] shall apply to transfers after the date of the enactment of this Act [July 18, 1984].”