Skip to content
ChatProjectCodes

Bulletin No. 2004-32 August 9, 2004

ESTATE TAX

Internal Revenue Bulletin 2004-32 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2004–47, page 169. This document provides a simplified alternate procedure (in lieu of requesting a letter ruling) for certain executors of estates and trustees of trusts to request relief to make a late reverse qualified terminable interest property (QTIP) election under section 2652 of the Code.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-32
Internal Revenue Bulletin 2004-32

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.