26 C.F.R. § 25.2523(i)-3 Effective date.
Title 26 - Internal Revenue
The provisions of §§25.2523(i)–1 and 25.2523(i)–2 are effective in the case of gifts made after August 22, 1995. [T.D. 8612, 60 FR 43554, Aug. 22, 1995]
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Deductions
§ 25.2523(i)-3 Effective date.