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GIFT TAX
Internal Revenue Bulletin 2000-23 · 2026-10-03 edition · updated 2026-10-04 · United States
Guaranteed annuity interests and unitrust
General provisions (TD 8862) 6, 466 Nonrecognition (TD 8863) 6, 488 ;
interests (REG–100291–00) 16, 917 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
termination of (TD 8868) 6, 491 Research credit, controlled group
5, 429 ; correction (Ann 27) 15, 876 Resident population estimates
(Notice 13) 9, 732 Satisfactory bond; “bond factor”
amounts for the period January through March 2000 (RR 22) 16, 880 Puerto Rico and possession tax credit,
(REG–116048–99) 6, 584 Foreign currency:
(REG–116567–99) 5, 463 ; (TD 8860) 5, 437 Foreign partnerships:
Gains and losses, qualified business
units (Notice 20) 14, 851 Hyperinflation; definition
Information reporting (TD 8850) 3,
265 U.S. persons with reportable event,
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