26 USC 7477 - Declaratory judgments relating to value of certain gifts

U.S. CODE

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U.S Code last checked for updates: Jan 18, 2025

§ 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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