26 C.F.R. § 25.2523(i)-3

Effective date.

Last amended: 2015Year: 2026Length: 27 wordsOfficial source

Cite as 26 C.F.R. § 25.2523(i)-3 (2026)

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]
Cross-references to the CFR
25.2523
26 C.F.R. § 25.2523(i)-3: Effective date. | Justis AI