Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 6039F.—Notice of Large Gifts Received From Foreign Persons

Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States

The Service provides an inflation adjustment to the amount of gifts received, in a taxable year from foreign persons, that triggers a reporting requirement for a United States person for taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.

2005–47 I.R.B. 974 November 21, 2005

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▸Contents — Internal Revenue Bulletin 2005-47

Internal Revenue Bulletin 2005-47

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