Skip to content

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

  1. 27, 7

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2004-52

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.