# Adequate Disclosure of Gifts; Correction
> **IRS** · Correction to final regulations. · Published 2000-01-07 · Effective 1999-12-03 · 65 FR 1059
## Document
- **Document number:** 00-57
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 1059
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/07/00-57/adequate-disclosure-of-gifts-correction)
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