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

ESTATE TAX

Internal Revenue Bulletin 2005-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Deferred annuity contracts, amounts received as income in re spect of a decedent (IRD) (RR 30) 20, 1015 Exemption from levy for certain principal residences in absence

of judicial approval, certain business assets in absence of administrative approval or jeopardy (TD 9189) 13, 788 Form 8854, Initial and Annual Expatriation Information State ment, revised (Notice 36) 19, 1007 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 Presidentially-declared disaster or combat zone, postponement

of certain acts (RP 27) 20, 1050 Regulations:

26 CFR 20.2032–1, revised; 301.9100–6T, amended; gross estate, election to value on alternate valuation date (TD 9172) 6, 468 26 CFR 301.6334–1, amended; property exempt from levy (TD 9189) 13, 788 Taxpayers expatriating after June 3, 2004, transition guidance

(Notice 36) 19, 1007 Technical Advice Memoranda (TAMs) and Technical Expedited

Advice Memoranda (TEAMs) (RP 2) 1, 86 Waiver of spousal right of election to insure qualification of char itable remainder annuity trust (CRAT) or charitable remainder unitrust (CRUT) (RP 24) 16, 909

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▸Contents — Internal Revenue Bulletin 2005-22
Internal Revenue Bulletin 2005-22

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