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Bulletin No. 2003-44 November 3, 2003

GIFT TAX

Internal Revenue Bulletin 2003-44 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2003–72, page 964. This notice announces that the Internal Revenue Service will follow the Tax CourtÊs decision in Walton v. Commissioner, 115 T.C. 589 (2000), holding that section 25.2702–3(e), Example 5, of the Gift Tax Regulations is invalid.

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▸Contents — Internal Revenue Bulletin 2003-44
Internal Revenue Bulletin 2003-44

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