15 USC § 1523
Tax status of gifts and bequests of property
through Pub. L. 116-344, except Pub. Ls. 116-260 and 116-283
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.
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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