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TREAS/IRS RIN: 1545-BD67 Publication ID: Spring 2009 
Title: Declaratory Judgment--Gift Tax Value 
Abstract: Proposed regulations relating to the redetermination of value of certain gifts in a declaratory judgment action. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7477    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/09/2008  73 FR 32503   
NPRM Comment Period End  09/08/2008    
Outlines of Topics Due  09/11/2008    
Public Hearing  10/16/2008    
Final Action  06/00/2009    
Additional Information: REG-143716-04 Drafting attorney: Juli Ro Kim (202) 622-3090 Reviewing attorney: George L. Masnik (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Juli Ro Kim
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4113,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: juli.ro.kim@irscounsel.treas.gov