federal_register: 98-33648

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
98-33648 Adequate Disclosure of Gifts Proposed Rule This document contains proposed regulations relating to changes made by the Taxpayer Relief Act of 1997 and the Internal Revenue Service Restructuring and Reform Act of 1998 regarding the valuation of prior gifts in determining estate and gift tax liability, and the period of limitations for assessing and collecting gift tax. The proposed regulations affect individual donors and the estates of those donors. This document also provides notice of a public hearing on these proposed regulations. 1998-12-22 1998 12 https://www.federalregister.gov/documents/1998/12/22/98-33648/adequate-disclosure-of-gifts https://www.govinfo.gov/content/pkg/FR-1998-12-22/pdf/98-33648.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to changes made by the Taxpayer Relief Act of 1997 and the Internal Revenue Service Restructuring and Reform Act of 1998 regarding the valuation of prior gifts in determining estate and gift tax...

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