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Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516

ESTATE TAX

Internal Revenue Bulletin 2004-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Generation-skipping transfer (GST) tax:

Deemed allocations, election out (REG–153841–02) 31, 145 Exemption, automatic extension of time (RP 46) 31, 142 Obsolete rulings (RR 90) 34, 317 Proposed Regulations:

26 CFR 1.1001–1, amended; 21.2600–1, amended; 26.2642–6, added; 26.2654–1, amended; qualified severance of a trust for generation-skipping transfer (GST) tax purposes (REG–145987–03) 39, 523 26 CFR 26.2600–1, amended; 26.2632–1, amended; election out of GST deemed allocations (REG–153841–02) 31, 145 Qualified terminable interest property (QTIP), simplified method, request relief to make late election (RP 47) 32, 169 Tax reimbursement clause, gift and estate tax consequences (RR

  1. 27, 7 Trusts, qualified severance for generation-skipping transfer

(GST) tax purposes (REG–145987–03) 39, 523

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▸Contents — Internal Revenue Bulletin 2004-39
Internal Revenue Bulletin 2004-39

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