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SECTION 1. PURPOSE

Internal Revenue Bulletin 2000-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on whether an acquisition of corporate debt by a beneficiary of the decedent creditor’s estate or by a beneficiary of a revocable trust that became irrevocable upon the creditor’s death is a direct acquisition within the meaning of § 1.108–2(b) of the Income Tax Regulations.

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▸Contents — Internal Revenue Bulletin 2000-36
Internal Revenue Bulletin 2000-36

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