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

ESTATE TAX—Cont.

Internal Revenue Bulletin 2004-43 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 26.2600–1, amended; 26.2612–1, amended; 26.2651–1, –2, –3, added; predeceased parent rule (REG–145988–03) 42, 693 Qualified terminable interest property (QTIP), simplified method, request relief to make late election (RP 47) 32, 169 Regulations:

26 CFR 20.6091–1, –2, amended; place for filing (TD 9156) 42, 669 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 2004-43
Internal Revenue Bulletin 2004-43

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