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

ESTATE TAX

Internal Revenue Bulletin 2004-43 · 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 Place for filing returns or other documents (TD 9156) 42, 669 Predeceased parent rule (REG–145988–03) 42, 693 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

2004–43 I.R.B. v October 25, 2004

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▸Contents — Internal Revenue Bulletin 2004-43

Internal Revenue Bulletin 2004-43

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