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bulletin Internal Revenue›Bulletin No. 1999–51 December 20, 1999

GIFT TAX

Internal Revenue Bulletin 1999-51 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8845, page 683. Final regulations under sections 2001, 2504, and 6501(c) of the Code relate to the valuation of prior gifts in determining estate and gift tax liability, and to the commencement of the period of limitations for assessing and collecting gift tax.

Finding Lists begin on page ii. Announcement of Declatory Judgement Proceedings Under Section 7428 on page 699.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1999-51
Internal Revenue Bulletin 1999-51

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