### Question
How is the term incomplete gift defined?


### Answer
The term **incomplete gift** is defined in *26 U.S.C. § 2702* as the following:

> any transfer which would not be treated as a gift whether or not consideration was received for such transfer

#### Citation:
  - *26 U.S.C. § 2702*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 14-SPECIAL VALUATION RULES**

