15 U.S.C. § 1523
Tax status of gifts and bequests of property
For the purpose of Federal income, estate, and gift taxes, property accepted under section 1522 of this title shall be considered as a gift or bequest to or for the use of the United States.
Notes of Decisions
Cited in 1
case, 2000–2000 · leading case: Nippon Miniature Bearing Corp. v. George J. Weise, Comm'r of the United States Customs Serv. United States Customs Serv., 230 F.3d 1131 (9th Cir. 2000).
Nippon Miniature Bearing Corp. v. George J. Weise, Comm'r of the United States Customs Serv. United States Customs Serv., 230 F.3d 1131 (9th Cir. 2000). “2 Customs found that the importation of such items was actionable under 15 U.S.C. § 1523 and 19 C.F.R. § 11.13 . As a result of this investigation,' Customs in 1989 seized, pursuant to 18 U.”
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