{"data":{"id":"us/26-cfr-25.2523-i-3","jurisdiction":"us","citation":"26 CFR 25.2523(i)-3","heading":"(i)-3 Effective date.","body":"The provisions of §§ 25.2523(i)-1 and 25.2523(i)-2 are effective in the case of gifts made after August 22, 1995.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"ab9bed63bf1b79e7c450c23fea1cd7614e84e9c1e83b039e3ec698e8db9bc817","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.2523-i-2","next":"us/26-cfr-25.2524-1"},"notice":"GroundRules: Original legal text. Not legal advice."}