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GIFT TAX

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

41.0–1, revised; 41.02–2, –3, removed; 41.4481–1T, 1.4481–1, –2, amended; 41.4481–1T, removed; 41.4482(a)–1, amended; 41.4482(b)–1, amended; 41.4482(b)–1T, removed; 41.4482(c)–1, amended; 41.4483–1, revised; 41.4483–2, –3, amended; 41.4483–5, removed; 41.4484–1, removed; 41.6001–1, –2, amended; 41–6011(a)–1, revised; 41.6071(a)–1, amended; 41.6081(a)–1, removed; 41.6091–1, revised; 41–6101–1, revised; 41.6109–1, revised; 41.6151(a)–1, revised; 41.6161(a)(1)–1, removed; 41.6302(b)–1, removed; 41.7805–1, removed; Part 47, removed; 48.0–2, amended; 48.4041–21, amended; 48.4052–1, added; 48.4081–1, amended; 48.4081–1T, removed; 48.4081–2, –3, –6, –7, –8, amended; 48.4081–9, removed; 48.4082–1, amended; 48.4082–2, –3, revised; 48.4082–4, –5, amended; 48.4082–6, –7, added; 48.4082–6T, –7T, –8T, –9T, –10T, removed; 48.4083–1, amended; 48.4091–3T, redesignated as 48.4091–3, amended; 48.4101–3T, removed; 48.4101–1, –2, amended; 48.4102–2T, removed; 48.4221–1, amended; 48.4222(b)–1, amended; 48.6416(b)(2)–1, –2, amended; 48.6420–7, removed; 48.6420(c)–2, removed; 48.6421–2, amended; 48.6427–8, –9, amended; 48.6427–10T, –11T, removed; 48.6427–10, –11, added; 48.6715–1, amended; 145.4051–1, amended; 145.4052–1, amended; kerosene tax; aviation fuel tax; taxable fuel measurement and reporting; tax on heavy trucks and trailers; highway use tax (TD 8879) 16, 882 26 CFR 49.4251–4, added; 602.101, amended; prepaid telephone cards (TD 8855) 4, 374 Return filing and deposits (Ann 5) 4,

427

Areas in which advance letter rulings and

determination letters will not be issued from Associate Chief Counsel, Domestic (RP 3) 1, 103 Charitable split dollar insurance, report

  1. 1, 158 Travel tours, taxation of (TD 8874) 8,

Guaranteed annuity interests and unitrust

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

interests (REG–100291–00) 16, 917 Proposed Regulations:

ing requirements (Notice 24) 17, 952 Information letters available for public

inspection (Ann 2) 2, 295 Letter rulings, information letters, etc.

(RP 4) 1, 115 List of organizations classified as private

Accounting period change, automatic

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▸Contents — Internal Revenue Bulletin 2000-18

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