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

GIFT TAX—Cont.

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

26 CFR 25.2522(c)–3, amended; definition of guaranteed annuity and lead unitrust interests (TD 9068) 37, 538 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 Split-dollar life insurance arrangements,

obsolete rulings (RR 105) 40, 696 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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