For the purpose of Federal income, estate, and gift taxes, property accepted under shall be considered as a gift or bequest to or for the use of the United States.section 1522 of this title
Title 15
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Title 15
Tax status of gifts and bequests of property
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For the purpose of Federal income, estate, and gift taxes, property accepted under shall be considered as a gift or bequest to or for the use of the United States.section 1522 of this title