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

EXEMPT ORGANIZATIONS—Cont.

Internal Revenue Bulletin 2008-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Regulations

26 CFR 1.170A–9, amended; 1.170A–9T, added; 1.507–2, amended; 1.507–2T, added; 1.509(a)–3, amended; 1.509(a)–3T, added; 1.6033–2, amended; 1.6033–2T, added; 1.6043–3, amended; 1.6043–3T, added; 602.101, amended; implementation of redesigned Form 990 (TD 9423) 43, 966 26 CFR 1.664–1, amended; 602.101, amended; guidance under section 664 regarding the effect of unrelated business taxable income on charitable remainder trusts (TD 9403) 32, 285 Revocations (Ann 62) 27, 74 ; (Ann 66) 29, 164 ; (Ann 69) 32,

318 ; (Ann 76) 33, 393 ; (Ann 79) 35, 568 ; (Ann 80) 37, 706 ; (Ann 86) 40, 843 ; (Ann 88) 40, 843 ; (Ann 90) 41, 896 ; (Ann 97) 43, 1010 ; (Ann 100) 44, 1090 ; (Ann 126) 52, 1375 Tax return preparer penalties under sections 6694 and 6695

(REG–129243–07) 27, 32 Trusts:

Charitable remainder trusts (CRTs):

Calculation of excise tax on unrelated business taxable in come (UBTI) (TD 9403) 32, 285 Division into two or more separate and equal CRTs (RR

  1. 30, 170

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