Home › CFR › Title 26 › Part 25 › §25.2523(i)-326 CFR §25.2523(i)-3 — (i)-3 Effective date.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe provisions of §§ 25.2523(i)-1 and 25.2523(i)-2 are effective in the case of gifts made after August 22, 1995.