26 CFR 25.2523 - Effective date.

Regulations last checked for updates: Feb 22, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025

§ 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]

authority: 26 U.S.C. 7805.

source: T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 25.2523