Home/CFR/Title 26/Part 25/§ 25.2523(i)-3
26 CFR · Internal Revenue

§ 25.2523(i)-3 — Effective date.

eCFR · current through Aug 3, 2026
§ 25.2523(i)-3 Effective date. The provisions of §§ 25.2523(i)-1 and 25.2523(i)-2 are effective in the case of gifts made after August 22, 1995. [T.D. 8612, 60 FR 43554, Aug. 22, 1995]

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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)-1
Disallowance of marital deduction when spouse is not a United States citizen.
§ 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.
§ 25.2523(f)-1A
Special rule applicable to community property transferred prior to January 1, 1982.
§ 25.2701-0
Table of contents.
§ 25.2701-1
Special valuation rules in the case of transfers of certain interests in corporations and partnerships.
§ 25.2701-2
Special valuation rules for applicable retained interests.
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