Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334
GIFT TAX—Cont.
Internal Revenue Bulletin 2005-22 · 2026-10-03 edition · updated 2026-10-04 · United States
Presidentially-declared disaster or combat zone, postponement
of certain acts (RP 27) 20, 1050 Regulations:
26 CFR 25.2702–0, –2, –3, –7, amended; qualified interests (TD 9181) 11, 717 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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