FEDERAL · 15 U.S.C. · Chapter 40
Tax status of gifts and bequests of property
Current through Pub. L. 119-102
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.
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15 U.S.C. § 1523 (Tax status of gifts and bequests of property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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Source Credit
History
(Pub. L. 88–611, §2, Oct. 2, 1964, 78 Stat. 991.)
Editorial Notes
Editorial Notes
Codification
Section was formerly classified to section 608b of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, §1, Sept. 6, 1966, 80 Stat. 378.
Codification
Section was formerly classified to section 608b of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, §1, Sept. 6, 1966, 80 Stat. 378.