15 U.S.C. § 1523 — Tax status of gifts and bequests of property

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 .) Editorial Notes Codification Section was formerly classified to section 608b of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, § 1 , Sept. 6, 1966 , 80 Stat. 378 .

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