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GIFT TAX

Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Proposed Regulations:

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 Split-dollar life insurance arrangements

(REG–164754–01) 30, 212

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▸Contents — Internal Revenue Bulletin 2002-31
Internal Revenue Bulletin 2002-31

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