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

GIFT TAX

Internal Revenue Bulletin 2003-52 · 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:

Application of ordering rule (REG–110896–98) 51, 1226 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

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▸Contents — Internal Revenue Bulletin 2003-52

Internal Revenue Bulletin 2003-52

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