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Treasury Regulations · 26 CFR

§ 25.2523(i)-3. Effective date.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 2523(i)

Cite as 26 CFR § 25.2523(i)-3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
August 22, 1995 by T.D. 8612
Issued under
26 U.S.C. § 2523(i)
Length
30 words · about 1 min to read
Cross-references
cites 0 Code sections and 1 regulation; cited by 0

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]

Other regulations under § 2523

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 8612 (60 FR 43554)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 25 Gift tax; gifts made after december 31, 1954
  3. Deductions

Nearby sections