This flowchart covers the U.S. gift tax rules under section 2501, et. seq., regarding:
gifts by U.S. citizens or residents, gifts to U.S. citizens or residents, and gifts of property situated in the United States.
However, the flowchart does not cover gifts in trust or gifts related to joint tenancy.
Flowcharts are automatically emailed as PDF files to purchasers. If you have not received an email within one hour of your purchase, please Email Us.