Labels:book | reckoner | sky OCR: RA7 of these sections be incomplete and not easily understood without Teference the reguiations under the other section, the regulations relating specifically gifts made nonresident aliens have been combined and appear under section 2511 4)New Iegulations have been prescribed under sect: ion 2515 of the 1954 Code, which provides that under certain circumstances, the trarsfer property one person to himself and his spouse tenants the entirety does mou constitute gift at the time of the creation of the tenancy, but that may made the time the tenancy terminated However spouse may elect treat the creation tenancy bs the entirety as which case the amount of the gift is determined under the general provisions of law relating the making of gifts (generally the same under the 1939 Code) There was o ...
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