Skip to content
ChatProjectCodes

Bulletin No. 2003-37 September 15, 2003

ESTATE TAX

Internal Revenue Bulletin 2003-37 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9068, page 538. Final regulations under section 2055 of the Code amend the requirements for qualification of charitable guaranteed annuity and unitrust interests for federal income, gift, and estate tax purposes as a result of the Tax CourtÊs decision in Estate of Boeshore v. Commissioner . Rev. Rul. 76–225 revoked.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2003-37
Internal Revenue Bulletin 2003-37

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.