15 U.S.C. § 1523
Sections in this chapter
- § 1501
- § 1503
- § 1503b
- § 1503a
- § 1504
- § 1505
- § 1506
- § 1507a
- § 1507b
- § 1507
- § 1507c
- § 1508
- § 1509
- § 1510
- § 1511
- § 1511a
- § 1511b
- § 1511c
- § 1511d
- § 1511e
- § 1512
- § 1513
- § 1513a
- § 1513b
- § 1514
- § 1515
- § 1516
- § 1516a
- § 1517
- § 1518
- § 1519a
- § 1519
- § 1520
- § 1521a
- § 1521
- § 1522
- § 1523
- § 1524
- § 1525
- § 1526
- § 1527
- § 1527a
- § 1528
- § 1529
- § 1530
- § 1531
- § 1532
- § 1533
- § 1534
- § 1535
- § 1536
- § 1537
- § 1538
- § 1539
- § 1540
- § 1541
- § 1542
- § 1543
- § 1544
- § 1545
- § 1546
- § 1547
- § 1548
§ 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.
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