### Question
How is the "foreign gift" defined?


### Answer
The term **foreign gift** is defined in *26 U.S.C. § 6039F* as follows -

> any amount received from a person other than a United States person which the recipient treats as a gift or bequest

#### Citation:
  - *26 U.S.C. § 6039F*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

