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Home > Tax Rulings > Gift Tax

Gift Tax

The rulings provided here have been redacted and are for informational purposes only. These rulings are made in response to specific presentations of facts and are not intended necessarily as statements of Department policy.  Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling.

To learn more about letter or revenue rulings, click here.

00-17 ASSETS TRANSFERRED TO WIFE'S LIVING TRUST AT HUSBAND'S DEATH (PDF)- July 2000
94-29 LAPSE OF GENERAL POWER OF APPOINTMENT (PDF)- December 1994