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Introduction

ESTATE TAXES

Internal Revenue Bulletin 1996-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Annuities, valuation, terminally ill

measured life (RR 3) 1, 14 Regulations:

Information, electronic filing; Form

941 (RP 19) 4, 80 Magnetic tape reporting: Forms 940,

941, and 945 (RP 18) 4, 73 Reporting agents, Form 8655 (RP

26 CFR 20.2035–1, removed; regulations declared obsolete (TD 8655) 12, 9 26 CFR 20.7520–3, amended; acturial tables exceptions (TD 8630) 3, 19 26 CFR Part 26, revised; 301.9100– 7T, amended; generation-skipping transfer tax (TD 8644) 7, 16 Tax conventions, competent authority

  1. 4, 69

procedures (RP 13) 3, 31

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