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Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559

GIFT TAX—Cont.

Internal Revenue Bulletin 2003-40 · 2026-10-03 edition · updated 2026-10-04 · United States

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 Net gift treatment under section 2519 (TD

  1. 39, 634 Offers in compromise, submission and

processing (RP 71) 36, 517 Regulations:

26 CFR 25.2207A–1, amended; 25.2519–1, amended; net gift treatment under section 2519 (TD 9077) 39, 634 26 CFR 25.2522(c)–3, amended; definition of guaranteed annuity and unitrust interests (TD 9068) 37, 538 Split-dollar life insurance arrangements,

obsolete rulings (RR 105) 40, 696

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▸Contents — Internal Revenue Bulletin 2003-40
Internal Revenue Bulletin 2003-40

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