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

GIFT TAX

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

Annuities, effective dates and other issues under employee ben efit provisions of Tax Reform Act of 1984, correction to TD 8073 (Ann 99) 44, 1089 Charitable lead unitrust (CLUT), inter vivos, sample forms (RP

  1. 30, 224 Cost-of-living adjustments for inflation for 2009 (RP 66) 45,

1107 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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▸Contents — Internal Revenue Bulletin 2008-52
Internal Revenue Bulletin 2008-52

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