U.S Code last checked for updates: Apr 24, 2025
All TitlesTitle 26Subtitle FChapter 76Subchapter CPart IV
§ 7477.
Declaratory judgments relating to value of certain gifts
(a)
Creation of remedy
(b)
Limitations
(1)
Petitioner
(2)
Exhaustion of administrative remedies
(3)
Time for bringing action
(Added Pub. L. 105–34, title V, § 506(c)(1), Aug. 5, 1997, 111 Stat. 855.)
cite as: 26 USC 7477
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