foreign gift

For purposes of this section, the term “foreign gift” means any amount received from a person other than a United States person which the recipient treats as a gift or bequest. Such term shall not include any qualified transfer (within the meaning of section 2503(e)(2) ) or any distribution properly disclosed in a return under section 6048(c).


26 USC § 6039F(b)

Scoping language

For purposes of this section
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