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Data / Federal rules / Gift taxes

Federal rules on gift taxes: 27 since March 2024

18 final rules and 9 proposed rules since March 11, 2024, 2 of them marked significant. Most come from the Internal Revenue Service (26), Alcohol and Tobacco Tax and Trade Bureau (1).

SpecStream is the live web data engine for teams and agents. It reads every rule and proposed rule in the Federal Register each morning, and this page is that reading. Name your industry once and new rules, comment deadlines and effective dates arrive in your sheet, CRM, Slack or agent as they are published.

Every document, newest first

DocumentAgencyTypePublished
Regulations Regarding Payment of Tax by Commercially Acceptable Means
2026-21267
Internal Revenue ServiceFinal ruleOct 19
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
2026-18574
Internal Revenue ServiceProposed ruleSep 11
Enrolled Agent Special Enrollment Examination User Fee Update
2026-07682
Internal Revenue ServiceProposed ruleApr 20
Enrolled Agent Special Enrollment Examination User Fee Update
2026-07681
Internal Revenue ServiceFinal ruleApr 20
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent; Correction
2026-05447
Internal Revenue ServiceFinal ruleMar 19
Trump Accounts Contribution Pilot Program
2026-04534
Internal Revenue ServiceProposed ruleMar 9
Entities Wholly Owned by Indian Tribal Governments
2025-22874
Internal Revenue ServiceFinal ruleDec 16, 2025
Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service
2025-22825
Alcohol and Tobacco Tax and Trade BureauProposed ruleDec 15, 2025
Preparer Tax Identification Number (PTIN) User Fee Update
2025-19037
Internal Revenue ServiceProposed ruleSep 30, 2025
Preparer Tax Identification Number (PTIN) User Fee Update
2025-19036
Internal Revenue ServiceFinal ruleSep 30, 2025
Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal
2025-16866
Internal Revenue ServiceProposed ruleSep 3, 2025
Resolution of Federal Tax Controversies by the Independent Office of Appeals
2025-00426
Internal Revenue ServiceFinal ruleJan 15, 2025
Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses
2025-00318
Internal Revenue ServiceFinal ruleJan 14, 2025
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity
2024-29480
Internal Revenue ServiceFinal ruleDec 30, 2024
Rules for Supervisory Approval of Penalties
2024-29074
Internal Revenue ServiceFinal ruleDec 23, 2024
Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, Including the Bureau of the Census, for Certain Statistical Purposes and Related Activities
2024-27072
Internal Revenue ServiceFinal ruleNov 26, 2024
Modernizing Regulations on Sales of Seized Property
2024-25464
Internal Revenue ServiceFinal ruleNov 5, 2024
Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
2024-20429
Internal Revenue ServiceFinal ruleSep 17, 2024
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments
2024-16665
Internal Revenue ServiceProposed ruleAug 7, 2024
Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions
2024-14004 · significant
Internal Revenue ServiceFinal ruleJul 9, 2024
Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means
2024-14002
Internal Revenue ServiceProposed ruleJul 2, 2024
Preparer Tax Identification Number (PTIN) User Fee Update
2024-10631
Internal Revenue ServiceFinal ruleMay 15, 2024
Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections
2024-09644
Internal Revenue ServiceFinal ruleMay 6, 2024
Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
2024-09094 · significant
Internal Revenue ServiceFinal ruleMay 6, 2024
Advance Notice of Third-Party Contacts
2024-05968
Internal Revenue ServiceProposed ruleMar 22, 2024
De Minimis Error Safe Harbor Exceptions to Penalties for Failure To File Correct Information Returns or Furnish Correct Payee Statements; Correction
2024-05744
Internal Revenue ServiceFinal ruleMar 22, 2024
Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Proposed Rule
2024-04604
Internal Revenue ServiceFinal ruleMar 11, 2024

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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.