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

ESTATE TAX—Cont.

Internal Revenue Bulletin 2003-52 · 2026-10-03 edition · updated 2026-10-04 · United States

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 1.664–1, amended, charitable remainder trusts, application of ordering rule (REG–110896–98) 51, 1226 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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▸Contents — Internal Revenue Bulletin 2003-52
Internal Revenue Bulletin 2003-52

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