ESTATE TAX

Internal Revenue Bulletin 2005-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2005–30, page 1015. Deferred annuity contract. This ruling addresses the treatment of certain amounts received under a deferred annuity contract as income in respect of a decedent (IRD) under section 691 of the Code. Rev. Rul. 79–335 modified and superseded.

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▸Contents — Internal Revenue Bulletin 2005-20

Internal Revenue Bulletin 2005-20

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