Regulations 67 (1924 Ed.) Relating to Gift Tax Under the Revenue Act of 1924

acquired addition administrator advising allowed amended amount of gifts annuity appeal application Article assessment association authorized bonds calendar centum charitable claim collected collector commissioner computing consideration corporation court decedent deduction deficiency determined documents donor due date duty estate tax evidence excess exchange executor expiration extension failure fair market value false or fraudulent filed final findings five fraternal society gift tax granted hearing imposed by section included individual interest Internal Revenue liability lien limited mailing manner March ment month Nonresident donor notice and demand officer operated paid paragraph payment Payment of tax penalty period person preparation prescribed present prior received records refund regulations religious resident respect revenue act section 319 shown specified subdivision suit Table tax imposed taxable gifts exceed term thereof tion total amount transfer trustee United valuation