# Prop. Treas. Reg. § 301.7477-2: Effective date.

Proposed regulation, not in force. REG-143716-04, 73 FR 32503, published 2008-06-09 <https://www.federalregister.gov/documents/2008/06/09/E8-12894/declaratory-judgments-gift-tax-determinations>. Interprets 26 U.S.C. § 7477.

Par. 3 . Section 301.7477-2 is added to read as follows:

Section 301.7477-1 applies to civil proceedings described in section 7477 filed in the United States Tax Court on or after the date these regulations are published as final regulations in the Federal Register .