{
  "id": "EXCL_VALUATION_STATUTE_LIMITATIONS",
  "name": "Gift Valuation Finality",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Requires filing a gift tax return that adequately discloses the transfer to start the statute of limitations period.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Prevents the IRS from revaluing a gift for purposes of computing future tax liability once the statute of limitations for assessment has expired, provided the value was 'finally determined'.",
  "irc_reference": "IRC §2504(c)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}