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GIFT TAX
Internal Revenue Bulletin 1999-18 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 25.2504–2, revised; valuation of certain gifts for preceding calendar periods (REG–106177–98) 12, 25 Valuation of adjusted taxable gifts and
(RP 23) 16, 5 Funding:
Full funding limitations, weighted aver
26 CFR 31.3121(v)(2)–1, –2, added; FICA tax amounts under employee benefit plans (T.D. 8814) 9, 4 26 CFR 31.3306(r)(2)–1, added; FUTA tax amounts under employee benefit plans (T.D. 8815) 9, 31
age interest rate for January 1999 (Notice 7) 4, 23; February 1999 (Notice 11) 8, 56; March 1999 (Notice 15) 12, 21; April 1999 (Notice 21) 17, 19 Letter rulings, etc. (RP 4) 1, 115 Plan administration (Notice 1) 2, 8 Proposed Regulations:
Proposed regulations:
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