{"data":{"id":"us/15-u.s.c.-1523","jurisdiction":"us","citation":"15 U.S.C. § 1523","heading":"Tax status of gifts and bequests of property","body":"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.","path":["Title 15—COMMERCE AND TRADE","CHAPTER 40—DEPARTMENT OF COMMERCE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc15@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:56:39Z","sha256":"87c3390a7855d63917553d7ec067006af025fa928ff778ac1e0eff33d83a0405","source_id":"us","stale":true,"prev":"us/15-u.s.c.-1522","next":"us/15-u.s.c.-1524"},"notice":"GroundRules: Original legal text. Not legal advice."}