Treasury Regulations (26 C.F.R.)
26 CFR § 25.2523(i)-3
Effective date.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 25.2519-2 · Effective date.
- 25.2521-1 · Specific exemption.
- 25.2522(a)-1 · Charitable and similar gifts; citizens or residents.
- 25.2522(b)-1 · Charitable and similar gifts; nonresidents not citizens.
- 25.2522(c)-1 · Disallowance of charitable, etc., deductions because of…
- 25.2522(c)-2 · Disallowance of charitable, etc., deductions in the case…
- 25.2522(c)-3 · Transfers not exclusively for charitable, etc., purposes…
- 25.2522(c)-4 · Disallowance of double deduction in the case of…
- 25.2522(d)-1 · Additional cross references.
- 25.2523(a)-1 · Gift to spouse; in general.
- 25.2523(b)-1 · Life estate or other terminable interest.
- 25.2523(c)-1 · Interest in unidentified assets.
- 25.2523(d)-1 · Joint interests.
- 25.2523(e)-1 · Marital deduction; life estate with power of appointment…
- 25.2523(f)-1 · Election with respect to life estate transferred to…
- 25.2523(g)-1 · Special rule for charitable remainder trusts.
- 25.2523(h)-1 · Denial of double deduction.
- 25.2523(h)-2 · Effective dates.
- 25.2523(i)-1 · Disallowance of marital deduction when spouse is not a…
- 25.2523(i)-2 · Treatment of spousal joint tenancy property where one…
- 25.2523(i)-3 · Effective date.
- 25.2524-1 · Extent of deductions.
- 25.2523(f)-1A · Special rule applicable to community property…
- 25.2701-0 · Table of contents.
- 25.2701-1 · Special valuation rules in the case of transfers of certain…
- 25.2701-2 · Special valuation rules for applicable retained interests.
- 25.2701-3 · Determination of amount of gift.
- 25.2701-4 · Accumulated qualified payments.
- 25.2701-5 · Adjustments to mitigate double taxation.
- 25.2701-6 · Indirect holding of interests.
- 25.2701-7 · Separate interests.
- 25.2701-8 · Effective dates.
- 25.2702-0 · Table of contents.
- 25.2702-1 · Special valuation rules in the case of transfers of…
- 25.2702-2 · Definitions and valuation rules.
- 25.2702-3 · Qualified interests.
- 25.2702-4 · Certain property treated as held in trust.
- 25.2702-5 · Personal residence trusts.
- 25.2702-6 · Reduction in taxable gifts.
- 25.2702-7 · Effective dates.