15 U.S.C. § 1523

Current through P.L. 118-64 (published on www.congress.gov on 05/24/2024), except for [P. L. 118-63]

Section 1523 - Tax status of gifts and bequests of property

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.

15 U.S.C. § 1523

Pub. L. 88-611, §2, Oct. 2, 1964, 78 Stat. 991.

EDITORIAL NOTES

CODIFICATIONSection 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.