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2016 US Code
Title 15 - Commerce and Trade
Chapter 40 - Department of Commerce
Sec. 1523 - Tax status of gifts and bequests of property
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| 15 U.S.C. § 1523 (2016) |
| §1523. Tax status of gifts and bequests of property |
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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. |
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(Pub. L. 88–611, §2, Oct. 2, 1964, 78 Stat. 991.) |
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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. |
| United States Code, 2012 Edition, Supplement 4, Title 15 - COMMERCE AND TRADE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 15 - COMMERCE AND TRADE CHAPTER 40 - DEPARTMENT OF COMMERCE Sec. 1523 - Tax status of gifts and bequests of property |
| section 1523 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 78 Stat. 991 80 Stat. 378 |
| Public Law 88-611, Public Law 89-554 |
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