Skip to content
ChatProjectCodes

2025›Instructions for Form 709›General Instructions

Adequate Disclosure

Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

terms of the trust (or a copy of the trust instrument in lieu of the description).

  • Either a qualified appraisal or a detailed description of the method used to determine the fair market value of the gift.

See Regulations sections 301.6501(c)-1(e) and (f) for details, including what constitutes a qualified appraisal, the information required if no appraisal is provided, and the information required for transfers under sections 2701 and 2702.

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

Ask AI about this code
Export this section
▸Contents — Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return
Instruction 709 — Instructions for Form 709, United States Gift (and Generation - Skipping Transfer) Tax Return

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.