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15 U.S.C. § 1523

Tax status of gifts and bequests of property

United States · Title 15 — COMMERCE AND TRADE · Status: effective

Taxation
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15 U.S.C. § 1523, Tax status of gifts and bequests of property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/441128
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87c3390a7855d63917553d7ec067006af025fa928ff778ac1e0eff33d83a0405

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Full text

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.

Legislative history

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