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Gift tax Revenue Act of 1940
Transfer for less than adequate and full considera
9 other sections not shown
abatement amount assessed amount determined amount of gifts amount of tax annuity applicable attorney bankruptcy or receivership become final Board of Tax bond calendar year 1940 calendar year thereafter centum in addition chapter claim collector of internal Commissioner computed credit or refund deductions defense tax distraint District of Columbia donor due date expiration extension filed a petition future interest gift tax gifts in excess income inspection Internal Revenue Code jeopardy assessment liability lien Location of office mailed ment money or money's nonresident notes of Tax notice and demand October 21 overpayment paid payable penalties percent per annum period of limitation person power to appoint prior proceeding in court provided in section purposes rate schedule receivership proceeding redetermination release respect Revenue Act specific exemption statute of limitations surety bond Tax Appeals Tax Court tax imposed Tax Series taxpayer tion total amount trust United States attorney