Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
GIFT TAX—Cont.
Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States
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
- 27, 7
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