GIFT TAX

Internal Revenue Bulletin 2002-32 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–123345–01, page 321. Proposed regulations under section 2519 of the Code relate to the amount treated as a transfer under section 2519 when there is a right to recover gift tax under section 2207A(b) of the Code and the related gift tax consequences if the right to recover the gift tax is not exercised. A public hearing is scheduled for October 15, 2002.

(Continued on the next page). Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2002-32

Internal Revenue Bulletin 2002-32

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