GIFT TAX
Internal Revenue Bulletin 2002-33 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–115781–01, page 380. Proposed regulations under section 2055 of the Code conform the income, gift, and estate tax regulations to the Tax Court’s decision in Estate of Boeshore v. Commissioner, 78 T.C. 523 (1982), acq. in result, 1987–2 C.B. 1, holding portions of section 20.2055(e)(2)(vi)( e ) of the estate tax regulations invalid. Rev. Rul. 76–225 revoked. A public hearing is scheduled for October 16, 2002.
Finding Lists begin on page ii. (Continued on the next page)
Get a plain-English answer with a citation back to this text.
Ask AI about this code