§ 6019. Gift tax returns
Any individual who in any calendar year makes any transfer by gift other than—
(1)
a transfer which under subsection (b) or (e) of section
2503 is not to be included in the total amount of gifts for such year,
(3)
a transfer with respect to which a deduction is allowed under section
2522 but only if—
(A)
(ii)
no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money’s worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section
2522, or
shall make a return for such year with respect to the gift tax imposed by subtitle B.