Treasury Regulations (26 C.F.R.)

26 CFR § 25.2523(i)-3 — (i)-3 Effective date.

§ 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]

Last amended: 2026-04-13