GIFT TAX
Internal Revenue Bulletin 1996-18 · 2026-10-03 edition · updated 2026-10-04 · United States
PS–4–96, page 5. Proposed regulations under section 2702 of the Code permit the reformation of a personal residence trust or a qualified personal residence trust to comply with the applicable requirements for such trusts. A public hearing will be held on July 24, 1996.
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