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Electronic Code of Federal Regulations

e-CFR data is current as of June 3, 2020

Title 26Chapter ISubchapter BPart 25 → §25.2523(i)-3


Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


§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]

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