The Internal Revenue Service has completed work on regulations that set rules for gift donors who want the U.S. Tax Court to value gifts.

The IRS has published the final regulations concerning, “Declaratory Judgments–Gift Tax Determinations,” today in the Federal Register.

One section of the final regulations provides a definition for determining when a donor has “exhaused administrative remedies” and is eligible to get help from the Tax Court.

A copy of the final regulations is available here.