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

GIFT TAX

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

Determination of qualified interests (REG–163679–02) 35, 390 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 Proposed Regulations:

26 CFR 25.2702–0, –2, –3, –7, amended; qualified interests (REG–163679–02) 35, 390 26 CFR 26.2600–1, amended; 26.2632–1, amended; election out of GST deemed allocations (REG–153841–02) 31, 145 Regulations:

26 CFR 25.6091–1, –2, amended; place for filing (TD 9156) 42, 669 Tax reimbursement clause, gift and estate tax consequences (RR

  1. 27, 7

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▸Contents — Internal Revenue Bulletin 2004-43
Internal Revenue Bulletin 2004-43

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