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SECTION 1. PURPOSE

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

This revenue procedure provides a simplified alternate method for certain executors of estates and trustees of trusts to request relief to make a late reverse qualified terminable interest property (QTIP) election under § 2652 of the Internal Revenue Code. This alternate method may be used in lieu of the normal letter ruling process. No user fee is charged for requests filed under this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2004-32
Internal Revenue Bulletin 2004-32

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