Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.5 KiB
Markdown
42 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "15 U.S.C. § 1523"
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description: "Tax status of gifts and bequests of property"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 15
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title_name: "COMMERCE AND TRADE"
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chapter_number: "40"
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chapter_name: "DEPARTMENT OF COMMERCE"
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section: "1523"
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citation: "15 U.S.C. § 1523"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
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source_identifier: "/us/usc/t15/s1523"
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source_file: "data/legal/raw/us/code/title-15/usc15.xml"
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source_hash: "7921c7bf68b29e5b2ade940ed5e4eca383b27dc391f97da732dcf32bc1858994"
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raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
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text_hash: "354bba327fa471b9234cddb0b79e995d9910e2ab6b890253a57dafeaea1a2976"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 15 U.S.C. § 1523 - Tax status of gifts and bequests of property
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## Text
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For the purpose of Federal income, estate, and gift taxes, property accepted under section 1522 of this title shall be considered as a gift or bequest to or for the use of the United States.
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(Pub. L. 88–611, § 2, Oct. 2, 1964, 78 Stat. 991.)
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## Notes
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Editorial Notes
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Codification Section was formerly classified to section 608b of Title 5 prior to the general revision and enactment of Title 5, Government Organization and Employees, by Pub. L. 89–554, § 1, Sept. 6, 1966, 80 Stat. 378.
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