ESTATE AND GIFT TAX ADMINISTRATIVE
Internal Revenue Bulletin 1996-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed regulations:
26 CFR 20.2041–3, 20.2056(d)–2, 25.2511–1, 25.2514–3, 25.2518–1, –2, amended; 20.2041–3, added; disclaimer of interests and powers (REG–208215–91) 38, 145
(RP 37) 29, 16
Qualified mortgage bonds:
Mortgage credit certificates:
National median gross income
Controlled foreign corporation, part
nership, subpart F income (Notice 39) 32, 8
28
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