US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

15 U.S.C. § 1523: Tax status of gifts and bequests of property

Where this section sits in the code

Title 15—COMMERCE AND TRADE
CHAPTER 40—DEPARTMENT OF COMMERCE

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.

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