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Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334

ESTATE TAX

Internal Revenue Bulletin 2005-9 · 2026-10-03 edition · updated 2026-10-04 · United States

Gross estate, election to value on alternate valuation date (TD

  1. 6, 468 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
  2. 1, 1 Regulations:

26 CFR 20.2032–1, revised; 301.9100–6T, amended; gross estate, election to value on alternate valuation date (TD 9172) 6, 468 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86

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▸Contents — Internal Revenue Bulletin 2005-9
Internal Revenue Bulletin 2005-9

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