bulletin Internal Revenue›Bulletin No. 1998–7 February 17, 1998
GIFT TAX
Internal Revenue Bulletin 1998-7 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 98–8, page 24. Disposition of qualifying income interest. If a surviving spouse acquires the remainder interest in a trust subject to a QTIP election under section 2056(b)(7) of the Code in connection with the transfer by the surviving spouse of property or cash to the holder of the remainder interest, the surviving spouse makes a gift under sections 2511, 2512, and 2519 of the Code.
T.D. 8743, page 26. Final regulations under section 2702 of the Code permit the reformation of a personal residence trust or a qualified personal residence trust in order to comply with the applicable requirements for such trusts.
T.D. 8744, page 20. Final regulations under section 2518 of the Code relate to the treatment of disclaimers for estate and gift tax purposes.
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