Abbreviations›Rev. Rul. 2007-42, 2007-28 I.R.B. 44
ESTATE TAX—Cont.
Internal Revenue Bulletin 2007-35 · 2026-10-03 edition · updated 2026-10-04 · United States
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
- 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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