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Revenue Procedure 2008-66

In Revenue Procedure 2008-66, I.R.B. 2008-15, (Nov. 10, 2008), the Internal Revenue Service set forth certain inflation-adjusted tax items for 2009. The inflation adjustments include the following, which are effective Jan. 1, 2009: The annual exclusion is increased to $13,000 (up from $12,000) under Internal Revenue Code Section 2503. The first $133,000 (up from $128,000) of qualifying gifts to a

In Revenue Procedure 2008-66, I.R.B. 2008-15, (Nov. 10, 2008), the Internal Revenue Service set forth certain inflation-adjusted tax items for 2009. The inflation adjustments include the following, which are effective Jan. 1, 2009:

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