Securities Act of 1933: Federal law that regulates the offering and sale of securities, requiring registration of securities offerings and setting disclosure requirements
Securities Exchange Act of 1934: Federal law governing secondary market trading of securities, establishing the SEC and defining requirements for securities transfers
State Corporate Laws: State-specific statutes governing corporate operations, including state securities laws (Blue Sky Laws) and UCC Article 8 on Investment Securities
IRC Section 102: Internal Revenue Code section dealing with the tax treatment of gifts, including provisions for gift taxation and exclusions
IRC Sections 2501-2524: Federal gift tax provisions detailing tax obligations, exemptions, and filing requirements for gifts of property including stocks
Form 709: United States Gift Tax Return form required for reporting gifts exceeding annual exclusion amounts
Corporate Governance Documents: Company-specific documents including Articles of Incorporation, Bylaws, and shareholder agreements that may restrict or regulate share transfers
Bank Secrecy Act: Federal law requiring financial institutions to assist government agencies in detecting and preventing money laundering, including in securities transfers
Stock Exchange Rules: Regulations specific to stock exchanges that govern the trading and transfer of listed securities
