other · IRS · Rule · Published 2009-10-27 · Effective 2009-10-27 · 74 FR 55136
Document
Document number
E9-25737
Federal Register citation
74 FR 55136
CFR reference
26 CFR 301
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2009-10-27
Effective date
2009-10-27
Treasury docket
TD 9460
Abstract
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.