§ 1523. Tax status of gifts and bequests of property

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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.

(Pub. L. 88–611, § 2, Oct. 2, 1964, 78 Stat. 991.)

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U.S. Code

Acceptance of gifts and bequests for purposes of the Department; separate fund; disbursements
§ 1522

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Pub. L. 88–611, § 2
78 Stat. 991
section 608b of Title 5
Pub. L. 89–554, § 1
80 Stat. 378

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§ 1523

Tax status of gifts and bequests of property

U.S.C.§ 1522

Pub. L.Pub. L. 88–611, § 2

Stat.78 Stat. 991

Citesection 608b of Title 5

Pub. L.Pub. L. 89–554, § 1

Stat.80 Stat. 378

Cites 6Cited by 0 across 0 sources