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IRS publishes final regulations for "adequate disclosure" of gifts
Business Valuation Update
Vol. 6 No. 1
Special Reports
January 2000
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Tags:
fair market value (FMV)
,
gift tax
,
internal revenue service (IRS)
Summary
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 ...