ESTATE TAX
Internal Revenue Bulletin 1996-41 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed regulations:
26 CFR 20.2041–3(d)(6)(i), amended; 20.2041–3(d)(6)(iii), added; 20.2056(d)–2, amended; disclaimer of interests and powers (REG– 208215–91) 38, 145 Regulations:
26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (TD 8680) 33, 5
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