View all text of Chapter 40 [§ 1501 - § 1548]
§ 1523. Tax status of gifts and bequests of property
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.)