ESTATE TAX

Internal Revenue Bulletin 2006-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2006–26, page 939. IRA, marital deduction. This ruling clarifies circumstances under which the surviving spouse is considered to have a qualifying income interest for life in an IRA where a marital trust is designated as the IRA beneficiary for purposes of electing to have the IRA treated as qualifying terminable interest property under section 2056(b)(7) of the Code. Rev. Rul. 2000–2 modified and superseded.

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▸Contents — Internal Revenue Bulletin 2006-22

Internal Revenue Bulletin 2006-22

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