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GIFT TAX
Internal Revenue Bulletin 1998-27 · 2026-10-03 edition · updated 2026-10-04 · United States
- 15, 14 Domestic assets/liability and investment
yield percentages (RP 31) 23, 9 Education loans (Notice 7) 3, 54 Elections under section 7704(g) (Notice
- 3, 48 Electronic Federal Tax Payment System:
Batch filers and bulk filers (RP 32) 17,
11 Electronic funds transfer; failure to de
posit penalty (Notice 30) 22, 9 Employee plans:
Administrative programs; closing
agreements (RP 22) 12, 11 Determination letters (RP 6) 1, 183 ;
(RP 14) 4, 22 Discrimination; CODAs (Notice 1) 3,
42 Eligible deferred compensation plans
(Notice 8) 4, 6 Group health plans; COBRA continua tion coverage; HIPAA portability (Notice 12) 5, 12 Net unrealized appreciation; capital
gains (Notice 24) 17, 5 Funding:
Full funding limitations, weighted
Nonstatutory stock option, transfer (RR
- 18, 7 Qualifying income interest, disposition
(RR 8) 7, 24 Valuation of compensatory stock options
(RP 34) 18, 15
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