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Abbreviations›Notice 2009-95, 2009-52 I.R.B. 968

GIFT TAX

Internal Revenue Bulletin 2009-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Agreements for payment of tax liabilities in installments (TD

  1. 52, 945 Cost-of-living adjustments for inflation for 2010 (RP 50) 45, 617 Declaratory judgments for gift tax valuation (TD 9460) 44, 584 Due date for filing return and paying tax under Chapter 15 (Gifts

and Bequests From Expatriates) (Ann 57) 29, 158 Regulations:

26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (TD 9473) 52, 945 26 CFR 301.7477–1, revised; declaratory judgments – gift tax determinations (TD 9460) 44, 584

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