{"database": "openregs", "table": "federal_register", "rows": [["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...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["E9-21458"], "units": {}, "query_ms": 187.62278999201953, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}