There are just five pieces of information that you need when creating an APA Style reference for a basic federal statute: the name of the statute, the title number, the name of the source in which you found the statute, the section number(s) of the statute, and the year of the source in which you found the statute.
The Constitution in Exile. Before the New Deal, wholesale delegation of legislative authority to the executive was largely unknown in the United States, at least during peacetime. with the coming of the Great Depression, President Franklin Delano Roosevelt sought sweeping authority to manage the U.S. economy.
There are two limits for tax-free gifts: an annual ceiling of $13,000 to any one person, and a separate $5 million lifetime limit. Compromise legislation passed in 2010 set the tax exemption limits and indexed them for inflation, but the legislation is due to expire at the end of 2012, so the limits could change.