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Introduction

GIFT TAXES

Internal Revenue Bulletin 1996-19 · 2026-10-03 edition · updated 2026-10-04 · United States

tions INTL–52–86 (Notice 4) 4, 69 Regulations:

Annuities, valuation, terminally ill

26 CFR 31.3402(r)–1 added; 31.3402(r)–IT, removed; withholding on distributions of Indian gaming profits to tribal members (TD 8634) 3, 17

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