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Abbreviations›Rev. Rul. 2007-42, 2007-28 I.R.B. 44

ESTATE TAX

Internal Revenue Bulletin 2007-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Charitable lead annuity trust (CLAT):

Inter vivos, sample forms (RP 45) 29, 89 Testamentary, sample form (RP 46) 29, 102 Grantor retained interest trusts, application of sections 2036 and

2039 (REG–119097–05) 28, 74 Interest rates for 2007, farm real property, special use value (RR

  1. 28, 49 Penalties, transitional relief for the return preparer penalty pro visions under section 6694 (Notice 54) 27, 12 Proposed regulations:

26 CFR 20.2036–1, amended; 20.2039–1, amended; grantor retained interest trusts-application of sections 2036 and 2039 (REG–119097–05) 28, 74

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▸Contents — Internal Revenue Bulletin 2007-31
Internal Revenue Bulletin 2007-31

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