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Bulletin No. 2003–23 June 9, 2003

ESTATE TAX

Internal Revenue Bulletin 2003-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2003–42, page 993. Sample QPRT. This procedure contains a sample declaration of trust that meets the requirements under section 2702(a)(3)(A) of the Code and section 25.2702–5(c) of the Gift Tax regulations for a qualified personal residence trust (QPRT) with one term holder.

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▸Contents — Internal Revenue Bulletin 2003-23
Internal Revenue Bulletin 2003-23

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