Code aamp; Regulations: Including Related Income Tax Provisions Cch Tax Law Editors ... This paragraph (a) also applies to adjustments involving issues other than valuation for gifts made prior to August 6, 1997. ... tax purposes is a (1) The amount of the taxable gift as shown on a gift tax return, or on a statement attached to the return, if the Internal Revenue Service does not contest such amount before theanbsp;...
|Title||:||Federal Estate & Gift Taxes|
|Author||:||Cch Tax Law Editors|
|Publisher||:||CCH - 2008-04-01|