§ 25.2523(i)-3 Effective date.

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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]

Citation

26 C.F.R. § 25.2523(i)-3