Skip to content
ChatProjectCodes

bulletin Internal Revenue›Bulletin No. 1999–12 March 22, 1999

GIFT TAX

Internal Revenue Bulletin 1999-12 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–106177–98, page 25. Proposed regulations under sections 2001, 2504, and 6501 of the Code relate to changes made by the Taxpayer Relief Act of 1997 and the Internal Revenue Service Restructuring 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.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1999-12
Internal Revenue Bulletin 1999-12

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.