Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727
ESTATE TAX—Cont.
Internal Revenue Bulletin 2004-17 · 2026-10-03 edition · updated 2026-10-04 · United States
valuation date (REG–139845–02) 5, 397 Regulations:
26 CFR 20.2056(b), amended; 20.2056A–5, amended; 20.2056A– 13, revised; definition of income for trust purposes (TD 9102) 5, 366 Trusts, definition of income, total return,
adjustments to income (TD 9102) 5, 366
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