Statute · United States Code
15 U.S.C. § 1523 — Tax status of gifts and bequests of property
15 U.S.C. § 1523
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- estate-planning
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.
Citator
15 U.S.C. § 1523 — Tax status of gifts and bequests of property is in force in the current edition of the Code, and nothing recorded condemns it.
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.