United States Code

USC most recently checked for updates: Sep 24, 2020

§ 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.)
cite as: 15 USC 1523