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GIFT TAX
Internal Revenue Bulletin 1999-27 · 2026-10-03 edition · updated 2026-10-04 · United States
Education credits; election (Notice 32)
23, 6 Increasing research activities; hearing
Proposed regulations:
(Ann. 38) 15, 9 CRT and capital gain modification (No tice 17) 14, 6 Cumulative Bulletin continued with a
new format (Ann. 36) 16, 10; correction (Ann. 52) 19, 9 Daily transportation expenses; commut ing expenses; business expenses; personal expenses (RR 7) 5, 4 Debt roll-ups; election to treat certain debt
substitutions as realization events (RP 18) 11, 7 Deficiencies:
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