federal_register: E9-21458

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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
E9-21458 Declaratory Judgments-Gift Tax Determinations Rule 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." 2009-09-09 2009 9 https://www.federalregister.gov/documents/2009/09/09/E9-21458/declaratory-judgments-gift-tax-determinations https://www.govinfo.gov/content/pkg/FR-2009-09-09/pdf/E9-21458.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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