IRS publishes final regulations for "adequate disclosure" of gifts

Business Valuation UpdateVol. 6 No. 1
Special Reports
January 2000
fair market value (FMV), gift tax, internal revenue service (IRS)


Responding to proposed gift tax regulation comments, on Dec. 3, 1999, the Internal Revenue Service published final regulations for the Adequate Disclosure of Gifts (64 Federal Register 67767). The ...