• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE F - PROCEDURE AND ADMINISTRATION
• CHAPTER 61 - INFORMATION AND RETURNS
• SUBCHAPTER A - RETURNS AND RECORDS
• PART III - INFORMATION RETURNS
• SUBPART A - INFORMATION CONCERNING PERSONS SUBJECT TO SPECIAL PROVISIONS

                                   SOURCE
    (Added Pub. L. 104-188, title I, Sec. 1905(a), Aug. 20, 1996, 110
    Stat. 1913.)
    ADJUSTMENT OF AGGREGATE GIFT THRESHOLD FOR TAXABLE YEARS BEGINNING
                                  IN 2004
      For adjustment of aggregate gift threshold for purposes of
    triggering reporting requirement under this section for taxable
    years beginning in 2004, see section 3.29 of Revenue Procedure
    2003-85, set out as a note under section 1 of this title.
                               CODIFICATION                           
      Another section 6039F was renumbered section 6039G of this title.
                              EFFECTIVE DATE                          
      Section 1905(c) of Pub. L. 104-188 provided that: "The amendments
    made by this section [enacting this section] shall apply to amounts
    received after the date of the enactment of this Act [Aug. 20,
    1996] in taxable years ending after such date."