2013 US Code
Title 15 - Commerce and Trade
Chapter 40 - DEPARTMENT OF COMMERCE (§§ 1501 - 1543)
Section 1523 - Tax status of gifts and bequests of property
| Publication Title | United States Code, 2012 Edition, Supplement 1, Title 15 - COMMERCE AND TRADE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 15 - COMMERCE AND TRADE CHAPTER 40 - DEPARTMENT OF COMMERCE Sec. 1523 - Tax status of gifts and bequests of property |
| Contains | section 1523 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 88-611, §2, Oct. 2, 1964, 78 Stat. 991. |
| Statutes at Large References | 78 Stat. 991 80 Stat. 378 |
| Public Law References | Public Law 88-611, Public Law 89-554 |
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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.)
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.
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