Section 263. Estate and Gift Tax Returns›3.12.263 Estate and Gift Tax Returns›Note:

Section 03 - Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 03 field designators, line numbers, field lengths and titles are listed below. Most fields in this section are transcribed dollars only.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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