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NOTES:


Effective Date of 2003 Revision

Amendments to Title XXI set forth procedures for declaratory judgment actions under sections 7477 and 7479 of this title, added by sections 506 (c)(1) and 505 (a), respectively, of the Taxpayer Relief Act of 1997, Pub. L. 105–34, 111 Stat. 854, 855. Section 7477 of this title provides for a declaratory judgment relating to the valuation of a gift and is effective for gifts made after Aug. 5, 1997. Section 7479 of this title provides for a declaratory judgment relating to the eligibility of an estate with respect to installment payments under section 6166 of this title and is effective with respect to estates of decedents dying after Aug. 5, 1997. The amendments to the Rules of this Title XXI that relate to gift valuation actions are effective as to proceedings commenced with respect to gifts made after Aug. 5, 1997; the amendments that relate to estate tax installment payment actions are effective as to proceedings commenced with respect to estates of decedents dying after Aug. 5, 1997; and the amendment that relates to oversheltered return actions is effective as to proceedings commenced with respect to partnership tax years ending after Aug. 5, 1997.
The amendments to Rule 210 that relate to gift valuation actions are effective as to proceedings commenced with respect to gifts made after Aug. 5, 1997; the amendments that relate to estate tax installment payment actions are effective as to proceedings commenced with respect to estates of decedents dying after Aug. 5, 1997; and the amendment that relates to oversheltered return actions is effective as to proceedings commenced with respect to partnership tax years ending after Aug. 5, 1997.

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