Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727
ESTATE TAX
Internal Revenue Bulletin 2004-17 · 2026-10-03 edition · updated 2026-10-04 · United States
Gross estate, election to value on alter nate valuation date (REG–139845–02) 5, 397 Presidentially-declared disaster or combat
zone, postponement of certain acts (RP 13) 4, 335 Proposed Regulations:
26 CFR 20.2032–1(b), revised; 301.9100–6T, amended; gross estate, election to value on alternate
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