# Treas. Reg. § 25.2523(i)-3: Effective date.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-25.2523(i)-3>. Interprets 26 U.S.C. § 2523.

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]