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§ 25.2523(i)-3 Effective date.

26 CFR 25.2523(i)-3

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  11. 26 CFR 25.2523(i)-3
Citation26 CFR 25.2523(i)-3
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 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]