Skip to content
ChatProjectCodes

bulletin Internal Revenue›Introduction

GIFT TAX

Internal Revenue Bulletin 1999-40 · 2026-10-03 edition · updated 2026-10-04 · United States

age interest rate for July 1999 (Notice 38) 31, 138; August 1999 (Notice 39) 34, 313; September 1999 (Notice 49) 39, 436 Limitations on contributions and benefits

Payment by electronic funds transfer (TD

Payment by electronic funds transfer (TD

  1. 30, 120 Proposed regulations:

  2. 30, 120 Regulations:

26 CFR 25.2702–3, amended; definition of a qualified interest in a grantor retained annuity trust and a grantor retained unitrust (REG– 108287–98) 28, 27 Qualified interest, defined (REG– 108287–98) 28, 27 Regulations:

26 CFR 25.7520–1T, corrected; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (Ann 47) 28 , 29

under section 415 (Notice 44) 35, 326 Qualifications:

Administrative programs; acceptable

correction methods and examples under the Employee Plans Compliance Resolution System (EPCRS) (RP 31) 34, 280 Governmental plans; nondiscrimina

26 CFR 20.2031–7A, –7T, 20.7520– 1T, corrected; valuation of annuities, interests for life or term of years, and remainder or reversionary interests (Ann 47) 28 , 29 26 CFR 20.6302–1, added; electronic funds transfers of tax (TD 8828) 30, 120 Valuation of annuities, etc. (Ann 47) 28,

tion rules (Notice 40) 35 , 324

29

October 4, 1999 iv 1999–40 I.R.B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 1999-40
Internal Revenue Bulletin 1999-40

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.