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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 25.2523(i)-3: (i)-3 Effective date.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER B—ESTATE AND GIFT TAXES
  4. PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

The provisions of §§ 25.2523(i)-1 and 25.2523(i)-2 are effective in the case of gifts made after August 22, 1995.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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