ESTATE TAX—Cont.
Internal Revenue Bulletin 2003-27 · 2026-10-03 edition · updated 2026-10-04 · United States
Qualified personal residence trust (QPRT)
(RP 42) 23, 993 Regulations:
26 CFR 20.6011–4, added; 20.6011– 4T, removed; tax shelter regulations (TD 9046) 12, 614 26 CFR 301.6103(p)(2)(B)–1, added; 301.6103(p)(2)(B)–1T, removed; 602.101, amended; disclosure of returns and return information by other agencies (TD 9036) 9, 533 26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (TD 9027) 6, 413 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415 Tax shelter regulations (TD 9046) 12,
614 Time for performance of acts when last
day falls on Saturday, Sunday, or legal holiday (RR 41) 17, 814
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