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ESTATE TAX

Internal Revenue Bulletin 2000-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Guaranteed annuity interests and unitrust

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

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

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

foundations (Ann 8) 6, 586 ; (Ann 52) 22, 1142 Private foundation disclosure rules (TD

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

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

  1. 5, 441 Proposed Regulations:

26 CFR 1.170A–9(e)(6)(i), amended; 1.509(a)–3(f)(1), amended; 1.512(a)–1(e), amended; 1.513–4, withdrawn; 1.513–4, added; taxation of tax-exempt organizations’ income from corporate sponsorship (REG–209601–92) 12, 829 ; correction (Ann 40) 16, 948 Regulations:

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

26 CFR 1.513–7, added; travel and

2000–27 I.R.B. vii July 3, 2000

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▸Contents — Internal Revenue Bulletin 2000-27
Internal Revenue Bulletin 2000-27

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