Internal Revenue Bulletin:  2003-39 

September 29, 2003 


Table of Contents

T.D. 9077 T.D. 9077

Final regulations under section 2519 of the Code relate to the amount treated as a transfer when there is a right to recover gift tax under section 2207A(b). The regulations also include related gift and estate tax consequences if the right to recover the gift tax is not exercised. These regulations will affect donee spouses who make lifetime dispositions of all or part of a qualifying income interest in qualified terminable interest property.

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