1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 25
  5. subjgrp 16
  6. § 25.2523i-3

View all text of Subjgrp 16 [§ 25.2519-1 - § 25.2524-1]

§ 25.2523(i)-3 - Effective date.

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]

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 25.2523