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ESTATE TAX

Internal Revenue Bulletin 2000-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Guaranteed annuity interests and unitrust

Optional forms of benefit

(REG–109101–98) 16, 903 Remedial amendment period (TD

  1. 8, 641 Regulations:

26 CFR 1.170A–6, amended; 20.2055–2, amended; 25.2522(c)–3, amended; guaranteed annuity interests and unitrust interests (REG–100291–00) 16, 917 QTIP elections, individual retirement

957 Kerosene tax; aviation fuel tax; taxable

fuel measurement and reporting; tax on heavy trucks and trailers; highway use tax (TD 8879) 16, 882 Minimum funding standards, waiver of

15, 857 ; (REG-117162–99) 15, 871 Cash or deferred arrangements:

Elective deferrals (RR 8) 7, 617 Nondiscrimination (Notice 3) 4, 413 Determination letters, issuing procedures

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▸Contents — Internal Revenue Bulletin 2000-18
Internal Revenue Bulletin 2000-18

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