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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—ESTATE AND GIFT TAXES (Parts 20–27) > PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 > 25.2523(i)-2—Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
25.2523(i)-2—Treatment of spousal joint tenancy property where one spouse is not a United States citizen.