such partnership shall pay a withholding tax under this section at such time and in such manner as the Secretary shall by regulations prescribe. (b) Amount of withholding tax. (1) In general. The ...

(1) General rule. A tax, computed as provided in section 2502, is hereby imposed for each calendar year on the transfer of property by gift during such calendar year by any individual resident or ...

(a) General rule. For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest as if the ...

(1) Mark to market. All property of a covered expatriate shall be treated as sold on the day before the expatriation date for its fair market value. (2) Recognition of gain or loss. In the case of any ...