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ESTATE TAX
Internal Revenue Bulletin 1997-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Marital or charitable bequests (CtD 2062)
32, 8 26 CFR 301.6634–1, 301.6601–1, 301.6651–1, 1.6013–2(b)(1), amended; 301.6656–3, added; 301.7122–1(e), revised; 301.7430–0, –1, –2, –4, –5, amended; 301.7420–6, revised; miscellaneous sections affected by TBOR 2 and PRWORA1996 (TD 8725) 37, 16
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