Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 7477 | Declaratory judgments relating to value of certain gifts | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 76 | JUDICIAL PROCEEDINGS | 7477 | 26 U.S.C. § 7477 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7477 | data/legal/raw/us/code/title-26/usc26.xml | e6d52176f2cc32712247fc880aafd1a0113955a0ae6ea6dce8da88e1b6d1ef11 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 53f498c97e1f44a95348805bd2550ddb3796d180a816be14e1200cc81c751013 | 2026-07-04 | official |
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26 U.S.C. § 7477 - Declaratory judgments relating to value of certain gifts
Text
(a) Creation of remedy In a case of an actual controversy involving a determination by the Secretary of the value of any gift shown on the return of tax imposed by chapter 12 or disclosed on such return or in any statement attached to such return, upon the filing of an appropriate pleading, the Tax Court may make a declaration of the value of such gift. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
(b) Limitations (1) Petitioner A pleading may be filed under this section only by the donor.
(2) Exhaustion of administrative remedies The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service.
(3) Time for bringing action If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
(Added Pub. L. 105–34, title V, § 506(c)(1), Aug. 5, 1997, 111 Stat. 855.)
Notes
Editorial Notes
Prior ProvisionsA prior section 7477, added Pub. L. 94–455, title X, § 1042(d)(1), Oct. 4, 1976, 90 Stat. 1637; amended Pub. L. 95–600, title III, § 336(b)(2)(B), Nov. 6, 1978, 92 Stat. 2842, provided for declaratory judgments relating to transfers of property from the United States, prior to repeal by Pub. L. 98–369, div. A, title I, § 131(e)(1), (g), July 18, 1984, 98 Stat. 664, 665, applicable to transfers or exchanges after Dec. 31, 1984, in taxable years ending after such date, with special rules for certain transfers and ruling requests before Mar. 1, 1984.
Statutory Notes and Related Subsidiaries
Effective DateSection applicable to gifts made after Aug. 5, 1997, see section 506(e)(1) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 2001 of this title.