26 C.F.R. § 25.2523(i)-3

Current through November 30, 2024

Section 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.

26 C.F.R. §25.2523(i)-3

T.D. 8612, 60 FR 43554, Aug. 22, 1995