§ 1523. Tax status of gifts and bequests of property

15 U.S.C. § 1523 (N/A)
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For the purpose of Federal income, estate, and gift taxes, property accepted under section 1522 of this title shall be considered as a gift or bequest to or for the use of the United States.

(Pub. L. 88–611, § 2, Oct. 2, 1964, 78 Stat. 991.)