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GIFT TAX

Internal Revenue Bulletin 1999-28 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–108287–98 page 27. Proposed regulations under section 2702 of the Code apply to a grantor retained annuity trust (GRAT) and a grantor re

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1999-28

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