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26 CFR 25.2523(i)-3

§ 25.2523(i)-3 Effective date.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 25.2523(i)-3, § 25.2523(i)-3 Effective date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112788
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Full text

The provisions of §§ 25.2523(i)-1 and 25.2523(i)-2 are effective in the case of gifts made after August 22, 1995.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.