{"identifier":"/us/usc/t15/s1523","title":15,"num":"\u00a7\u202f1523.","heading":"Tax status of gifts and bequests of property","text":"\u00a7\u202f1523.\nTax status of gifts and bequests of property\nFor the purpose of Federal income, estate, and gift taxes, property accepted under\nsection 1522 of this title","url":"https://projectusc.org/usc/t15/s1523.html","content":[{"t":"sec","id":"/us/usc/t15/s1523","children":[{"t":"num","text":"\u00a7\u202f1523."},{"t":"heading","text":"Tax status of gifts and bequests of property"},{"t":"content","text":"\n","children":[{"t":"p","text":"For the purpose of Federal income, estate, and gift taxes, property accepted under ","children":[{"t":"ref","text":"section 1522 of this title","href":"/us/usc/t15/s1522","tail":" shall be considered as a gift or bequest to or for the use of the United States."}],"tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}