U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 26Chapter IPart 25 - PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
View all text of Part 25 [§ 25.0-1 - § 25.7701-2]
§ 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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