Treasury Regulations, Subchapter B, Sec. 25.2523(i)-3
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Sec. 25.2523(i)-3 Effective date
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]
