[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.2522(d)-1]

[Page 603-604]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.2522(d)-1  Additional cross references.

    (a) See section 14 of the Wild and Scenic Rivers Act (Pub. L. 90-
542, 82

[[Page 604]]

Stat. 918) for provisions relating to the claim and allowance of the 
value of certain easements as a gift under section 2522.
    (b) For treatment of gifts accepted by the Secretary of State or the 
Secretary of Commerce, for the purpose of organizing and holding an 
international conference to negotiate a Patent Corporation Treaty, as 
gifts to or for the use of the United States, see section 3 of Joint 
Resolution of December 24, 1969 (Pub. L. 91-160, 83 Stat. 443).
    (c) For treatment of gifts accepted by the Secretary of the 
Department of Housing and Urban Development, for the purpose of aiding 
or facilitating the work of the Department, as gifts to or for the use 
of the United States, see section 7(k) of the Department of Housing and 
Urban Development Act (42 U.S.C. 3535), as added by section 905 of Pub. 
L. 91-609 (84 Stat. 1809).
    (d) For treatment of certain property accepted by the Chairman of 
the Administrative Conference of the United States, for the purpose of 
aiding and facilitating the work of the Conference, as gifts to the 
United States, see 5 U.S.C. 575(c)(12), as added by section 1(b) of the 
Act of October 21, 1972 (Pub. L. 92-526, 86 Stat. 1048).
    (e) For treatment of the Board for International Broadcasting as a 
corporation described in section 2522(a)(2), see section 7 of the Board 
for International Broadcasting Act of 1973 (Pub. L. 93-129, 87 Stat. 
459).

[T.D. 7318, 39 FR 25461, July 11, 1974]