Bulletin No. 1999–12 March 22, 1999
Internal Revenue Bulletin 1999-12 · 2026-10-03 edition · updated 2026-10-04 · United States
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turing and Reform Act of 1998 regarding the valuation of prior gifts in determining estate and gift tax liability, and the period of limitations for assessing and collecting gift tax. A public hearing is scheduled for April 28, 1999.
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