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For adjustment of aggregate gift threshold for purposes of triggering reporting requirement under this section for taxable years beginning in 2008, see section 3.35 of Revenue Procedure 2007–66, set out as a note under section 1 of this title.
TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART III > Subpart A > § 6039F
NOTES:
Source
(Added Pub. L. 104–188, title I, § 1905(a), Aug. 20, 1996, 110 Stat. 1913.)
Adjustment of Aggregate Gift Threshold for Taxable Years Beginning in 2008
For adjustment of aggregate gift threshold for purposes of triggering reporting requirement under this section for taxable years beginning in 2008, see section 3.35 of Revenue Procedure 2007–66, set out as a note under section 1 of this title.
Codification
Effective Date
Section 1905(c) of Pub. L. 104–188 provided that: “The amendments made by this section [enacting this section] shall apply to amounts received after the date of the enactment of this Act [Aug. 20, 1996] in taxable years ending after such date.”
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