26 CFR · Internal Revenue
§ 25.2523(i)-3 — Effective date.
26 CFR § 25.2523(i)-3
TitleTitle 26: Internal RevenuePartPart 25: Gift Tax; Gifts Made After December 31, 1954
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 25.2523(i)-3 (Effective date.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 C.F.R. § 25.2523(i)-3 (2026).
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Related
§ 25.2523
26 C.F.R. § 25.2523
Nearby Sections
11
§ 25.2523(g)-1
Special rule for charitable remainder trusts.§ 25.2523(h)-1
Denial of double deduction.§ 25.2523(h)-2
Effective dates.§ 25.2523(i)-2
Treatment of spousal joint tenancy property where one spouse is not a United States citizen.§ 25.2523(i)-3
Effective date.§ 25.2524-1
Extent of deductions.§ 25.2701-0
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26 C.F.R. § 25.2523(i)-3, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/25/25.2523(i)-3.