bulletin Internal Revenue›Introduction›EMPLOYMENT TAX
INCOME TAX—Continued
Internal Revenue Bulletin 1999-27 · 2026-10-03 edition · updated 2026-10-04 · United States
to surviving spouse (REG–114663– 97)
Credits:
6, 17 Regulations:
26 CFR 20.2031–0, revised; 20.2031–7, –7A, amended; 20.2031– 7T, added; 20.2055–2, amended; 20.7520–1, amended; 20.7520–1T, added; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (T.D. 8819) 20, 5
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