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Abbreviations›Rev. Rul. 2005-75, 2005-49 I.R.B. 1073

ESTATE TAX

Internal Revenue Bulletin 2005-52 · 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

2005–52 I.R.B. vii December 27, 2005

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