Table of Contents

• T.D. 9448
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • In General
    • Effective Dates
    • Transitional Rules
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
    • PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
  • Drafting Information