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of <h1>File gift tax return including disputed amount, pay 30% of that tax, apply for review within 30 days; provision omitted</h1> Where, before filing a return of taxable gifts, a question arises whether an amount is includible or a deduction allowable, the taxpayer must still file the return including the disputed amount, not claim the disputed deduction, and pay 30% of tax attributable to the disputed items; within 30 days of filing the return the taxpayer may apply to the appellate authority, which may make inquiries, call for documents or direct the assessing officer to report, and then decide the issue and pass orders; appeal provisions apply to such applications as if they were appeals. The provision was later omitted effective 1 April 1989.
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