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15 U.S.C. · Commerce and Trade
15 U.S.C. § 1523

Tax status of gifts and bequests of property

Ch. 40 — DEPARTMENT OF COMMERCE
Title 15 U.S.C. ● ACTIVE Primary Source Ch. 40
Statutory Text

15 U.S.C. § 1523 — Tax status of gifts and bequests of property

U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 40 - DEPARTMENT OF COMMERCE Sec. 1523 - Tax status of gifts and bequests of property From the U.S. Government Publishing Office, www.gpo.gov

§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.

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

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.

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC15-SEC-B09120
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
15 U.S.C. § 1523
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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bf6e76301c58aa0e...
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The statutory text of 15 U.S.C. § 1523 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 15 U.S.C. § 1522 15 U.S.C. § 1524 →
Ch. 40 — DEPARTMENT OF COMMERCE
15 U.S.C. § 150115 U.S.C. § 150215 U.S.C. § 1503a15 U.S.C. § 1503b15 U.S.C. § 150415 U.S.C. § 150515 U.S.C. § 150615 U.S.C. § 150715 U.S.C. § 1507a15 U.S.C. § 1507b15 U.S.C. § 1507c15 U.S.C. § 150815 U.S.C. § 150915 U.S.C. § 151015 U.S.C. § 151115 U.S.C. § 1511a15 U.S.C. § 1511b15 U.S.C. § 1511c15 U.S.C. § 1511d15 U.S.C. § 1511e15 U.S.C. § 151215 U.S.C. § 151315 U.S.C. § 1513a15 U.S.C. § 1513b15 U.S.C. § 151415 U.S.C. § 151515 U.S.C. § 151615 U.S.C. § 1516a15 U.S.C. § 151715 U.S.C. § 1518
15 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 15 → 15 U.S.C. § 1523