Abbreviations›Rev. Proc. 2008-38, 2008-29 I.R.B. 139
ESTATE TAX
Internal Revenue Bulletin 2008-30 · 2026-10-03 edition · updated 2026-10-04 · United States
Charitable lead unitrust (CLUT):
Inter vivos, sample forms (RP 45) 30, 224 Testamentary, sample form (RP 46) 30, 238 Proposed Regulations:
20.6060–1, added; 20.6107–1, added; 20.6109–1, added; 20.6694–1 thru –4, added; 20.6695–1, added; 20.6696–1, added; 20.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 Tax return preparer penalties under sections 6694 and 6695
(REG–129243–07) 27, 32 Transfer tax valuation of interest in a restricted management ac count (RMA) (RR 35) 29, 116
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