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Internal Revenue Bulletin:  2015-39 

September 28, 2015 

GIFT TAX


Table of Contents

REG–112997–10REG–112997–10

These regulations provide guidance on the tax imposed on United States citizens and residents and certain trusts, when a gift or bequest is received, directly or indirectly, from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States on or after June 17, 2008.


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