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ESTATE TAX

Internal Revenue Bulletin 2000-23 · 2026-10-03 edition · updated 2026-10-04 · United States

  1. 5, 441 Proposed Regulations:

Guaranteed annuity interests and unitrust

interests (REG–100291–00) 16, 917 Interest rates; special use value of farm

real property (RR 26) 22, 1124 Marital / charitable deduction, valuation

of property; administration expenses (Ann 3) 2, 296 Proposed 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

accounts and testamentary trusts (RR 2) 3, 305 Valuation tables (Ann 25) 14, 855

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▸Contents — Internal Revenue Bulletin 2000-23
Internal Revenue Bulletin 2000-23

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