15 U.S.C. § 1523 — Tax status of gifts and bequests of property
submitted 62 years ago by Pub. L. 88-611 to r/title-15-COMMERCE-AND-TRADE · 35 words · no verdicts yet
For federal income, estate, and gift taxes, property accepted under section 1522 is treated as a gift or bequest to or for the use of the United States.
For federal income, estate, and gift-tax purposes, property accepted under section 1522 is treated as a gift or bequest to or for the use of the United States.
For the purpose of Federal income, estate, and gift taxes, property accepted under section 1522 of this title shall be considered as a gift or bequest to or for the use of the United States.
Source credit: (Pub. L. 88–611, § 2, Oct. 2, 1964, 78 Stat. 991.)
- 1964Enacted · Pub. L. 88-611 · 78 Stat. 991
A history note hasn’t been published yet. The record shows enactment by Pub. L. 88-611 on 1964-10-02.
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