Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
ESTATE TAX—Cont.
Internal Revenue Bulletin 2005-48 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780 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 26 CFR 301.6020–1, removed; 301.6020–1T, added; substitute for return (TD 9215) 36, 468 Substitute for return, Internal Revenue officer or employee (TD
- 36, 468 ; (REG–131739–03) 36, 494
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