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OCR: Statutes and regulations : Page Internal Revenue Code (26 U.S.C.) : 2501 a 2501 {a} {1 1 12. 17 29. 2505 2511 2518 ......... ..... 24 25 26 2518(b) {2} 24 26 U.S.C. 7805 {b} -...- ----.------- Rovenue Actof 1916, ch, 463, 89 Stat. 756 200 212 6 Stat. 777- -780 ------ Revenue of 1932. ch 607 501 {b} 47 Stat 245 -.............-, 5,17 Tax Reform Act of 1976 Pub L. No 94. 455. 2009 {e) (2) 90 Stat. 1896 Minn. Stat. Ann. 501. 22 (West 1988) 26 C.F Section 25 .2511-1 25 Section 25. .2511 -1{c] 4, 11 21 24. Section 25. .2511 1{c] 1 25 26 Section 25.2511-1(c} {2 .passim Section 25.251 18-1 25 Section 25.251 18 -i(a) ... -.--....- 71 2F Section 25 .2518-2(c) 3 10 13 26 26 Z7 Miscellaneous : Fed Reg. (1980) 48,922 24 48. 924 -.... 25 48,925 --- --- 25 H.R Rep No. 708. 72d Cong. 1at Sess. {1.982} 1F ...