Abbreviations›Rev. Rul. 2005-3, 2005-3 I.R.B. 334
ESTATE TAX
Internal Revenue Bulletin 2005-26 · 2026-10-03 edition · updated 2026-10-04 · United States
Declaratory judgment pursuant to section 7479, exhausting ad ministrative remedies prior to seeking (RP 33) 24, 1231 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
- 6, 468 Individual retirement account (IRA), beneficiary’s disclaimer of
interest in decedent’s IRA after receipt of required minimum distribution (RR 36) 26, 1368 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 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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