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

GIFT TAX

Internal Revenue Bulletin 2004-52 · 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

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▸Contents — Internal Revenue Bulletin 2004-52

Internal Revenue Bulletin 2004-52

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