bulletin›Bulletin No. 2000–34 August 21, 2000
GIFT TAX
Internal Revenue Bulletin 2000-34 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2000–34, page 186. This procedure provides guidance for submitting the information required under section 301.6501(c)–1(f)(2) of the Procedure and Administration Regulations to adequately disclose a gift if the information was not initially submitted with a gift tax return filed for the calendar year in which the gift was made.
Finding Lists begin on page ii. Announcement of Disbarments and Suspensions begins on page 206.
Department of the Treasury Internal Revenue Service
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