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Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82

GIFT TAX

Internal Revenue Bulletin 2005-39 · 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 Proposed Regulations:

26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494

2005–39 I.R.B. vi September 26, 2005

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▸Contents — Internal Revenue Bulletin 2005-39
Internal Revenue Bulletin 2005-39

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