(December 2025)

Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates · 2026-10-03 edition · updated 2026-10-04 · United States

United States Return of Tax for Gifts and Bequests Received From Covered Expatriates

Section references are to the Internal Revenue Code unless otherwise noted.

Specific Instructions¶

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates

Instruction 708 — Instructions for Form 708, United States Return of Tax for Gifts and Bequests Received from Covered Expatriates

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.