1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter B - ESTATE AND GIFT TAXES
  4. Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
  5. Topic - Deductions
  6. 26 CFR § 25.2523(i)-3
26 CFR § 25.2523(i)-3
Effective date
June 25, 2020
CFR

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]

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§ 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen
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§ 25.2524-1 Extent of deductions

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