Bulletin No. 2002–52 December 30, 2002
ESTATE TAX
Internal Revenue Bulletin 2002-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2002–86, page 993. Combat zone-related deaths and deaths of victims of cer- tain terrorist attacks. This ruling provides sample estate tax calculations, under section 2201 of the Code, for the estates of victims of specified terrorist attacks and members of the armed forces who died as a result of active service in a combat zone. Rev. Rul. 78–361 modified and superseded.
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