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bulletin Internal Revenue›Bulletin No. 2000–3 January 18, 2000

ESTATE TAX

Internal Revenue Bulletin 2000-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2000–2, page 305. Qualified terminable interest property (QTIP) elec- tions. This ruling holds that an executor may elect undersection 2056(b)(7) of the Code to treat an individual retirement account and a testamentary trust as QTIP under certain conditions. Rev. Rul. 89–89 obsoleted.

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▸Contents — Internal Revenue Bulletin 2000-3
Internal Revenue Bulletin 2000-3

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