Section text and notes
section 1522 of this titleFor the purpose of Federal income, estate, and gift taxes, property accepted under shall be considered as a gift or bequest to or for the use of the United States.
Pub. L. 88–611, § 278 Stat. 991 (, , .)
Editorial Notes
Codification
section 608b of Title 5Pub. L. 89–554, § 180 Stat. 378 Section was formerly classified to prior to the general revision and enactment of Title 5, Government Organization and Employees, by , , .