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Introduction

ESTATE & GIFT TAXES ADMINISTRATIVE

Internal Revenue Bulletin 1997-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Proposed regulations:

26 CFR 20.2044–1, added; 20.2056(b)–7, amended; estate and gift tax marital deduction (REG– 209830–96) 15, 7 Regulations:

mula (RR 14) 11, 5 Insurance companies:

26 CFR 20.2044–1T, 20.2056(b)–7T, –10T, added; estate tax marital deduction (TD 8714) 15, 5

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▸Contents — Internal Revenue Bulletin 1997-22
Internal Revenue Bulletin 1997-22

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