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

ESTATE TAX

Internal Revenue Bulletin 2004-52 · 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 sever

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▸Contents — Internal Revenue Bulletin 2004-52

Internal Revenue Bulletin 2004-52

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