GIFT TAX
Internal Revenue Bulletin 2002-40 · 2026-10-03 edition · updated 2026-10-04 · United States
withholding, waiver of information reporting penalties (REG–116644–01) 31, 268
26 CFR 1.280G–1, golden parachute payments; correction (Ann 65) 29, 181 26 CFR 41.4482(a)–1, amended; 48.4041–8, amended; 48.4051–1, added; 48.4072–1, amended; 48.4081–1, amended; 48.6421–4, revised; 145.4051–1, amended; definition of highway vehicle (REG– 103829–99) 27, 59; correction (Ann 82) 37, 533 26 CFR 48.4081–1, –3, amended; diesel fuel, blended taxable fuel (REG– 106457–00) 26, 23 Regulations:
26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Tax-free sales of articles for use by pur
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