GIFT TAX

Internal Revenue Bulletin 2008-25 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–143716–04, page 1170. Proposed regulations under section 7477 of the Code provide rules for determining whether a donor may petition the Tax Court for a declaratory judgment with respect to the value of a gift, for gift tax purposes, where the gift does not generate any current gift tax liability. A public hearing is scheduled for October 16, 2008.

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▸Contents — Internal Revenue Bulletin 2008-25

Internal Revenue Bulletin 2008-25

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