Sec. 25.2523(i)-3 Effective date.
The provisions of sections 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 43531-43554, Aug. 22, 1995.]
Editor's Note: Former reg. section 25.2523(i)-3, was adopted by T.D. 6334, 23 FR 8904, Nov. 15, 1958, and amended by T.D. 7910, 48 FR 40375, Sept. 1983.
