Internal Revenue Bulletin:  2003-44 

November 3, 2003 

GIFT TAX


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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