Skip to content
ChatProjectCodes

Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249

ESTATE TAX

Internal Revenue Bulletin 2008-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Charitable lead unitrust (CLUT):

Inter vivos, sample forms (RP 45) 30, 225 Testamentary, sample form (RP 46) 30, 238 Interest rates for 2008, farm real property, special use value (RR

  1. 32, 292 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 Regulations:

26 CFR 20.2036–1, amended; 20.2039–1, amended; grantor retained interest trusts, application of sections 2036 and 2039 (TD 9414) 35, 454 26 CFR 26.2600–1, amended; 26.2642–6, amended; 26.2654–1, amended; severance of a trust for generation-skipping transfer (GST) tax purposes (TD 9421) 39, 755 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 Trusts:

Grantor retained interest trusts, application of sections 2036

and 2039 (TD 9414) 35, 454 Private trust company (Notice 63) 31, 261 Severance of a trust for GST tax purposes (TD 9421) 39, 755

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2008-39
Internal Revenue Bulletin 2008-39

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.