GIFT 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.

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▸Contents — Internal Revenue Bulletin 2003-37

Internal Revenue Bulletin 2003-37

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