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Declaratory Judgments-Gift Tax Determinations

Document ID: IRS-2008-0044-0003
Document Type: Rule
Agency: Internal Revenue Service
Topics: Employment Taxes, Estate Taxes, Excise Taxes, Gift Taxes, Income Taxes, Penalties, Reporting and Recordkeeping Requirements
Federal Register Number: E9-21458
CFR Citation: 26 CFR 301
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Details Information

Document Subtype: Final Rule
Received Date: September 09 2009, at 10:37 AM Eastern Daylight Time
Start-End Page: 46347 - 46350
Comment Start Date: September 9 2009, at 12:00 AM Eastern Standard Time

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