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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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