Abbreviations›Rev. Proc. 2005-39, 2005-28 I.R.B. 82
GIFT TAX
Internal Revenue Bulletin 2005-48 · 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 Collection due process hearings, clarification of the way con ducted:
Federal tax lien (REG–150088–02) 43, 774 Levy (REG–150091–02) 43, 780 Cost-of-living adjustments for inflation for 2006 (RP 70) 47, 979 Disaster relief:
Postponement of deadlines for certain acts under section
7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 ; supplement (Notice 81) 47, 977 Postponement of deadlines for certain acts under section
7508A with respect to taxpayers affected by Hurricane Rita (Notice 82) 47, 978
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