GIFT TAXES

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

Proposed regulations:

Annuities, valuation, terminally ill

26 CFR 301.6103(n)–1, amended; disclosure of returns and return information to procure property or services for tax administration purposes (DL–1–95) 6, 28 Regulations:

measured life (RR 3) 1, 14 Regulations:

26 CFR 25.2517–1, removed; regulations declared obsolete (TD 8655) 12, 9 26 CFR 25.2522(c)–3, 25.7520–3 amended; actuarial tables exceptions (TD 8630) 3, 19 26 CFR 25.2702–3, amended; grantor trust reporting requirements (TD 8633) 4, 20

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▸Contents — Internal Revenue Bulletin 1996-14

Internal Revenue Bulletin 1996-14

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