Internal Revenue Bulletin:  2009-44 

November 2, 2009 

GIFT TAX


Table of Contents

T.D. 9460 T.D. 9460

Final regulations under section 7477 of the Code provide guidance for determining whether a donor may petition the Tax Court for a declaratory judgment with respect to the value of a taxable gift, where the gift does not generate any current gift tax liability.


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