bulletin Internal Revenue›Bulletin No. 2000–16 April 17, 2000
GIFT TAX
Internal Revenue Bulletin 2000-16 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–100291–00, page 917. Proposed regulations under section 170 of the Code relate to the definitions of a guaranteed annuity interest and a unitrust interest for purposes of the income, gift, and estate tax charitable deductions. A public hearing is scheduled for June 29, 2000.
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