other · IRS · Rule · Published 2000-01-07 · Effective 1999-12-03 · 65 FR 1059
Document
Document number
00-57
Federal Register citation
65 FR 1059
CFR reference
26 CFR 301
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-01-07
Effective date
1999-12-03
Treasury docket
TD 8845
Abstract
This document contains corrections to final regulations which were published in the Federal Register on Friday, December 3, 1999, 64 FR 67767, relating to the valuation of prior gifts in determining estate and gift tax liability, and the period of limitations for assessing and collecting gift tax.