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Rule. "Declaratory Judgments-Gift Tax Determinations" Federal Register 74, no. 173 (September 9, 2009): 46347-46350. https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21458.
Office of the Federal Register, National Archives and Records Administration. (). 74 FR 46347 - Declaratory Judgments-Gift Tax Determinations. [Government]. Office of the Federal Register, National Archives and Records Administration. https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21458
Office of the Federal Register, National Archives and Records Administration. 74 FR 46347 - Declaratory Judgments-Gift Tax Determinations. Office of the Federal Register, National Archives and Records Administration, , https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21458
Office of the Federal Register, National Archives and Records Administration, Declaratory Judgments-Gift Tax Determinations, govinfo, (September 9, 2009), https://www.govinfo.gov/app/details/FR-2009-09-09/E9-21458.
Close xFederal Register Volume 74, Issue 173 (September 9, 2009)
Regulatory Information
Federal Register
AE 2.7:
GS 4.107:
AE 2.106:
Office of the Federal Register, National Archives and Records Administration
Rules and Regulations
Final regulations.
Effective date: These regulations are effective September 9, 2009.
Deborah S. Ryan or George Masnik (202) 622-3090 (not a toll free number).
This document contains final regulations under section 7477 of the Internal Revenue Code (Code) regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts. Changes to the applicable law were made by section 506(c)(1) of the Taxpayer Relief Act of 1997. These final regulations primarily affect individuals who are donors of gifts. The final regulations provide rules for determining whether a donor may petition the Tax Court for a determination regarding the value of a gift, including guidance regarding the definition of "exhaustion of administrative remedies."
DEPARTMENT OF THE TREASURY
Internal Revenue Service
46347-46350
74 FR 46347
1545-BD67
26 CFR 301
Employment Taxes; Estate Taxes; Excise Taxes; Gift Taxes; Income Taxes; Penalties and Reporting and Recordkeeping Requirements
TD 9460
E9-21458