FEDERAL · 15 U.S.C. · Chapter 40
Tax status of gifts and bequests of property
15 U.S.C. § 1523
Title15 — Commerce and Trade
Chapter40 — DEPARTMENT OF COMMERCE
This text of 15 U.S.C. § 1523 (Tax status of gifts and bequests of property) 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.
Bluebook
15 U.S.C. § 1523.
Text
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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Related
Nippon Miniature Bearing Corporation v. George J. Weise, Commissioner of the United States Customs Service United States Customs Service
230 F.3d 1131 (Ninth Circuit, 2000)
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.
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Bluebook (online)
15 U.S.C. § 1523, Counsel Stack Legal Research, https://law.counselstack.com/usc/15/1523.