INCOME TAX

Rev. Proc. 2005–52, page 326. Sample inter vivos charitable remainder unitrust (CRUT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–3 of the regulations for an inter vivos charitable remainder unitrust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Rev. Proc. 89–20 and section 4 of Rev. Proc. 90–31 superseded.

Rev. Proc. 2005–53, page 339. Sample inter vivos charitable remainder unitrust (CRUT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–3 of the regulations for an inter vivos charitable remainder unitrust with a term of years unitrust period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

Rev. Proc. 2005–54, page 353. Sample inter vivos charitable remainder unitrust (CRUT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–3 of the regulations for an inter vivos charitable remainder unitrust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 4 of Rev. Proc. 90–30 and section 5 of Rev. Proc. 90–31 superseded.

Finding Lists begin on page ii.