Internal Revenue Bulletin:  2008-25 

June 23, 2008 

ADMINISTRATIVE


Table of Contents

REG-143716-04 REG-143716-04

Proposed regulations under section 7477 of the Code provide rules for determining whether a donor may petition the Tax Court for a declaratory judgment with respect to the value of a gift, for gift tax purposes, where the gift does not generate any current gift tax liability. A public hearing is scheduled for October 16, 2008.

REG-106897-08 REG-106897-08

Proposed regulations under section 274(i) of the Code provide guidance relating to qualified nonpersonal use vehicles. The regulations also add clearly marked public safety officer vehicles as a new type of qualified nonpersonal use vehicle.


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