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

Section 102.—Gifts and Inheritances

Internal Revenue Bulletin 2006-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Whether certain down payment assistance provided to a home buyer is excludible from the recipient’s gross income as a gift under section 102. See Rev. Rul. 2006-27, page 915.

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▸Contents — Internal Revenue Bulletin 2006-21
Internal Revenue Bulletin 2006-21

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