13 results for "2523"

§ 25.2523(a)-1

Gift to spouse; in general.

§ 25.2523(b)-1

Life estate or other terminable interest.

§ 25.2523(c)-1

Interest in unidentified assets.

§ 25.2523(d)-1

Joint interests.

§ 25.2523(e)-1

Marital deduction; life estate with power of appointment in donee spouse.

§ 25.2523(f)-1

Election with respect to life estate transferred to donee spouse.

§ 25.2523(f)-1A

Special rule applicable to community property transferred prior to January 1, 1982.

§ 25.2523(g)-1

Special rule for charitable remainder trusts.

§ 25.2523(h)-1

Denial of double deduction.

§ 25.2523(h)-2

Effective dates.

§ 25.2523(i)-1

Disallowance of marital deduction when spouse is not a United States citizen.

§ 25.2523(i)-2

Treatment of spousal joint tenancy property where one spouse is not a United States citizen.

§ 25.2523(i)-3

Effective date.