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Declaratory Judgments-Gift Tax Determinations; Correction

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Information about this document as published in the Federal Register.

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Internal Revenue Service (IRS), Treasury.


Correcting amendment.


This document contains corrections to final regulations (TD 9460) that were published in the Federal Register on Wednesday, September 9, 2009 regarding petitions filed with the United States Tax Court for declaratory judgments with respect to the valuation of gifts.


This correction is effective on October 27, 2009 and is applicable in taxable years ending on or after September 9, 2009.

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Juli Ro Kim or George Masnik, (202) 622-3090 (not a toll free number).

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The final regulations (TD 9460) that are the subject of these corrections are under section 7477 of the Internal Revenue Code.

Need for Correction

As published on September 9, 2002 (74 FR 46347), the final regulations (TD 9460) contain errors that may prove to be misleading and are in need of clarification.

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List of Subjects in 26 CFR Part 301

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Correction of Publication

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Authority: 26 U.S.C. 7805 * * *

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Declaratory judgments relating to the value of certain gifts for gift tax purposes.
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(d) * * *

(2) * * * For purposes of this paragraph (d)(2), the term return of tax imposed by chapter 12 means the last gift tax return (Form 709, “United States Gift (and Generation-Skipping Transfer) Tax Return” or such other form as may be utilized for this purpose from time to time by the IRS) for the calendar year filed on or before the due date of the return, including extensions granted if any, or, if a timely return is not filed, the first gift tax return for that calendar year filed after the due date. * * *

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LaNita VanDyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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[FR Doc. E9-25737 Filed 10-26-09; 8:45 am]