Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249
GIFT TAX—Cont.
Internal Revenue Bulletin 2008-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed Regulations:
26 CFR 25.6060–1, added; 25.6107–1, added; 25.6109–1, added; 25.6694–1 thru –4, added; 25.6695–1, added; 25.6696–1, added; 25.7701–1, added; 26.6060–1, added; 26.6107–1, added; 26.6109–1, added; 26.6694–1 thru –4, added; 26.6695–1, added; 26.6696–1, added; 26.7701–1, added; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 Regulations:
26 CFR 1.512(a)–5T, amended; effective dates and other issues arising under the employee benefit provisions of the Tax Reform Act of 1984; correction to TD 8073 (Ann 99) 44, 1089 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 Trust, private trust company (Notice 63) 31, 261
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