Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
ESTATE TAX—Cont.
Internal Revenue Bulletin 2003-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Offers in compromise, submission and
processing (RP 71) 36, 517 Property exempt from levy (REG–140378–01) 41, 825 Proposed Regulations:
26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 Regulations:
26 CFR 20.2055–2, amended; definition of guaranteed annuity and lead unitrust interests (TD 9068) 37, 538 26 CFR 20.2207A–1, amended; net gift treatment under section 2519 (TD 9077) 39, 634 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 Returns and return information, obtaining
copies (RP 74) 43, 923 Tax lien, actual knowledge for priority un der section 6323(a) (RR 108) 44, 963 User fees for processing offers to compro mise (TD 9086) 41, 817
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