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.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code