# Declaratory Judgments-Gift Tax Determinations; Correction
> **IRS** · Correcting amendment. · Published 2009-10-27 · Effective 2009-10-27 · 74 FR 55136
## Document
- **Document number:** E9-25737
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 55136
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/10/27/E9-25737/declaratory-judgments-gift-tax-determinations-correction)
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