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Treasury Regulations · 26 CFR

§ 301.7517-1. Furnishing on request of statement explaining estate or gift valuation.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 7517

Cite as 26 CFR § 301.7517-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
January 22, 1981 by T.D. 7757
Issued under
26 U.S.C. § 7517
Length
163 words · about 1 min to read
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) In general. Section 7517 requires the Service to furnish to a taxpayer, at the request of that taxpayer, a statement explaining the estate, gift or generation-skipping transfer valuation of any item contained on a return filed by the taxpayer as to which a determination or proposed determination of value has been made. The request must be filed no later than the latest time to file a claim for refund of the tax which is dependent on the value with respect to which the determination has been made. The request should be filed with the district director's office that has jurisdiction over the return of the taxpayer.
(b) Effective date—
(1) Estates of decedents. Section 7517 applies to estates of decedents dying after December 31, 1976.
(2) Gifts. Section 7517 applies to gifts made after December 31, 1976.
(3) Generation-skipping transfer. Section 7517 applies to any generation-skipping transfer subject to chapter 13.

[T.D. 7757, 46 FR 6930, Jan. 22, 1981]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7757 (46 FR 6930)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR94f366dd75fae71 Judicial Proceedings
  4. Civil Actions by the United States

Nearby sections