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Bulletin No. 1996–2 January 8, 1996

ESTATE TAX

Internal Revenue Bulletin 1996-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 96–3, page 14. Valuation of annuities. Interest for life or a term of years, and remainder and reversionary interests when the individual, who is the measuring life, is terminally ill. Rev. Ruls. 80–80 and 66–307 are obsolete effective December 14, 1995.

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▸Contents — Internal Revenue Bulletin 1996-2
Internal Revenue Bulletin 1996-2

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