federal_register: E8-12894

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E8-12894 Declaratory Judgments-Gift Tax Determinations Proposed Rule This document contains proposed regulations under section 7477 of the Internal Revenue Code (Code) regarding petitions filed with the United States Tax Court for declaratory judgments as to the valuation of gifts. Changes to the applicable law were made by section 506(c)(1) of the Taxpayer Relief Act of 1997 (TRA). The proposed regulations primarily affect individuals who are donors of gifts. The proposed regulations provide rules for determining whether a donor may petition the Tax Court with respect to the value of a gift, including guidance regarding the definition of "exhaustion of administrative remedies." This document also provides a notice of a public hearing on these proposed regulations. 2008-06-09 2008 6 https://www.federalregister.gov/documents/2008/06/09/E8-12894/declaratory-judgments-gift-tax-determinations https://www.govinfo.gov/content/pkg/FR-2008-06-09/pdf/E8-12894.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 7477 of the Internal Revenue Code (Code) regarding petitions filed with the United States Tax Court for declaratory judgments as to the valuation of gifts. Changes to the applicable law were...  

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