Implements § 2523Open in workspace
Reg. § 25.2523(i)-3 Effective date.
26 CFR § 25.2523(i)-3eCFR, current through 2026-07-14
The provisions of and are effective in the case of gifts made after August 22, 1995.
[T.D. 8612, 60 FR 43554, Aug. 22, 1995]
The provisions of and are effective in the case of gifts made after August 22, 1995.
[T.D. 8612, 60 FR 43554, Aug. 22, 1995]