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

GIFT TAX

Internal Revenue Bulletin 2003-47 · 2026-10-03 edition · updated 2026-10-04 · United States

Charitable guaranteed annuity and uni trust interests, requirements for qualification (TD 9068) 37, 538 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 Net gift treatment under section 2519 (TD

  1. 39, 634 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 Qualified interest under section 2702 (No tice 72) 44, 964 Regulations:

26 CFR 25.2207A–1, amended; 25.2519–1, amended; net gift treatment under section 2519 (TD 9077) 39, 634

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▸Contents — Internal Revenue Bulletin 2003-47
Internal Revenue Bulletin 2003-47

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