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Abbreviations

ESTATE TAX—Cont.

Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States

Information reporting, payments made on

behalf of another person, to joint payees, and of gross proceeds from sales involving investment advisors (TD 9010) 33, 341 Practice before the Internal Revenue Ser

26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349 31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356 Split-dollar life insurance arrangements,

standards for valuing current life insurance protection (Notice 59) 36, 481 Tax conventions, competent authority

procedures (RP 52) 31, 242

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