15 U.S.C. § 1523
Title 15
Chapter 40
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
View on OLRC →
Sections in this chapter
- § 1501
- § 1503
- § 1503a
- § 1503b
- § 1504
- § 1505
- § 1506
- § 1507
- § 1507a
- § 1507b
- § 1507c
- § 1508
- § 1509
- § 1510
- § 1511
- § 1511a
- § 1511b
- § 1511c
- § 1511d
- § 1511e
- § 1512
- § 1513
- § 1513a
- § 1513b
- § 1514
- § 1515
- § 1516
- § 1516a
- § 1517
- § 1518
- § 1519
- § 1519a
- § 1520
- § 1521
- § 1521a
- § 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.
Change History
No amendments tracked yet for this section.
Change history will appear here automatically when the pipeline detects modifications between US Code release points.