On March 15, 2011, the IRS released the Form 709 with respect to gifts made during calendar year 2010, and the accompanying Instructions.
The 2010 Form 709 may be found here.
The Instructions for the 2010 Form 709 may be found here.
March 17, 2011 Update: The IRS has temporarily removed the 2010 Form 709 and related instructions to correct an error. It is anticipated that revised documents will be posted soon.