26 CFR Part 25 - GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954

Source:
T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
Editorial Note:
At 74 FR 5105, Jan. 29, 2009, the authority citation to part 25 was amended; however, a portion of the amendment could not be incorporated due to inaccurate amendatory instruction.