GIFT TAX

Internal Revenue Bulletin 2009-44 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9460, page 584. Final regulations under section 7477 of the Code provide guidance for determining whether a donor may petition the Tax Court for a declaratory judgment with respect to the value of a taxable gift, where the gift does not generate any current gift tax liability.

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▸Contents — Internal Revenue Bulletin 2009-44

Internal Revenue Bulletin 2009-44

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