Public Law 119-83 (04/13/2026)

15 U.S.C. § 1523

Tax status of gifts and bequests of property

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 , , .