Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
ESTATE TAX
Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Charitable remainder unitrusts (CRUTs):
Inter vivos:
For a term of years (RP 53) 34, 339 For one measuring life (RP 52) 34, 326 With concurrent and consecutive interests for two measur ing lives (RP 55) 34, 367 With consecutive interests for two measuring lives (RP 54)
34, 353 Testamentary:
For a term of years (RP 57) 34, 392 For one measuring life (RP 56) 34, 383 With concurrent and consecutive interests for two measur ing lives (RP 59) 34, 412 With consecutive interests for two measuring lives (RP 58)
34, 402 Generation-skipping transfer (GST) tax:
Deemed allocations, election out (TD 9208) 31, 157 Predeceased parent rule (TD 9214) 35, 435 Regulations:
26 CFR 26.2600–1, amended; 26.2612–1, amended; 26.2651–1, –2, –3, added; predeceased parent rule (TD 9214) 35, 435 26 CFR 26.2600–1, amended; 26.2632–1, amended; 602.101, amended; election out of GST deemed allocations (TD 9208) 31, 157
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