ESTATE & GIFT TAXES ADMINISTRATIVE— Continued
Internal Revenue Bulletin 1996-23 · 2026-10-03 edition · updated 2026-10-04 · United States
Regulations:
26 CFR 20.2035–1; 26 CFR 23 and 24, 25.2517–1, removed; regulations declared obsolete (TD 8655) 12, 9 26 CFR 301.6109–1, amended; grantor trust reporting requirements (TD 8633) 4, 20 26 CFR 301.6011–2(c)(4)(i), revised; time for furnishing wage statements on termination of employer’s operations (TD 8636) 4, 64 26 CFR 301.7507–1, 301.7507–0, amended; treatment of acquisition of certain financial institutions (TD 8641) 6, 4 26 CFR 301.7701–3, amended; cost sharing arrangements (TD 8632) 4, 6 26 CFR 301.9100–7T, amended; generation-skipping transfer tax (TD 8644) 7, 16
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