Internal Revenue Bulletin: 2003-44 |
November 3, 2003 |
Table of Contents
Notice 2003-72 Notice 2003-72
This notice announces that the Internal Revenue Service will follow the Tax Court's decision in Walton v. Commissioner, 115 T.C. 589 (2000), holding that section 25.2702-3(e), Example 5, of the Gift Tax Regulations is invalid.
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