16 CFR § 802.71Chapter I
§ 802.71 Acquisitions by gift, intestate succession or devise, or by irrevocable trust.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
Acquisitions resulting from a gift, intestate succession, testamentary disposition or transfer by a settlor to an irrevocable trust shall be exempt from the requirements of the act.
eCFR data current as of: June 10, 2026
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