GIFT TAX
Internal Revenue Bulletin 2002-44 · 2026-10-03 edition · updated 2026-10-04 · United States
Compromise of tax liabilities (TD 9007)
33, 349 Guaranteed annuity and lead unitrust
interests, definition (REG–115781–01) 33, 380 Net gift treatment under section 2519
(REG–123345–01) 32, 321 Practice before the Internal Revenue Ser
chaser as supplies for vessels or aircraft (RR 50) 32, 292
vice (TD 9011) 33, 356 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 26 CFR 25.2207A–1, amended; 25.2519–1, amended; net gift treatment under section 2519 (REG– 123345–01) 32, 321 26 CFR 25.2522(c)–3, amended; definition of guaranteed annuity and lead unitrust interests (REG– 115781–01) 33, 380
procedures (RP 52) 31, 242
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