bulletin Internal Revenue›Introduction
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, 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
Get a plain-English answer with a citation back to this text.
Ask AI about this code