1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 76
  5. subchapter C
  6. part IV
  7. § 7477

View all text of Part IV [§ 7476 - § 7479]

§ 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