26 C.F.R. § 25.2513-4 Joint and several liability for tax.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Transfers
§ 25.2513-4 Joint and several liability for tax.
