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Introduction

GIFT TAXES

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

Proposed regulations:

26 CFR 25.2702–1(c)(3), revised; charitable remainder trusts (REG– 209823–96) 18, 47

Qualified domestic relations orders

(Notice 11) 2, 49 Qualified joint and survivor annu

ities (Notice 10) 2, 49 SIMPLES (RP 9) 2, 55 SIMPLE–IRAs (Notice 6) 2, 26 User fees (RP 8) 1, 187 Exempt organizations:

Investment:

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

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