Abbreviations›Rev. Rul. 2003-99, 2003-34 I.R.B. 388
GIFT TAX
Internal Revenue Bulletin 2003-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Charitable lead trusts, sample forms (No tice 39) 27, 10 Charitable remainder annuity trusts:
Inter vivos:
For a term of years (RP 54) 31, 236 For one measuring life (RP 53) 31,
230 With concurrent and consecutive in terests for two measuring lives (RP 56) 31, 249 With consecutive interests for two
measuring lives (RP 55) 31, 242 Testamentary:
For a term of years (RP 58) 31, 262 For one measuring life (RP 57) 31,
257 With concurrent and consecutive in terests for two measuring lives (RP 60) 31, 274 With consecutive interests for two
measuring lives (RP 59) 31, 268
Get a plain-English answer with a citation back to this text.
Ask AI about this code