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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

in plain englishAI-generated · not legal advice

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.
the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit
  • 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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