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ESTATE AND GIFT TAXES 1051 Tax Lawyer, Vol. 56, No. 4 ESTATE AND GIFT TAXES SUBMITTED BY THE COMMITTEE ON ESTATE AND GIFT TAXES: DOUGLAS L. SIEGLER, COMMITTEE CHAIR; A. CHRISTOPHER SEGA AND JORDAN L. KLINGSBERG, SUBCOMMITTEE CO-CHAIRS ON IMPORTANT DEVELOPMENTS* Regulations Proposed Regulations sections 25.2207A-1 and 25.2519-1, 67 Fed. Reg. 47,755 (2002), amend the regulations relating to the amount treated as a transfer under section 2519 and the related gift tax consequences of a failure to...

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