StacksVerified U.S. federal law reference

15 U.S.C. § 1523 — Tax status of gifts and bequests of property

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov
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.