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Introduction

SECTION 3. PROCEDURE

Internal Revenue Bulletin 2007-25 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2007–3 is amplified by adding the following to section 3.01: Section 102. Gifts and Inheritances. Whether

a transfer is a gift within the meaning of § 102(a).

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▸Contents — Internal Revenue Bulletin 2007-25
Internal Revenue Bulletin 2007-25

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