Abbreviations›Rev. Rul. 2009-3, 2009-5 I.R.B. 382
ESTATE TAX
Internal Revenue Bulletin 2009-21 · 2026-10-03 edition · updated 2026-10-04 · United States
Actuarial tables for valuing annuities, interests for life or terms
of years and remainder or reversionary interests (TD 9448) 20, 942 ; (REG–107845–08) 20, 1014 Actuarial tables under section 7520, update (Notice 18) 10, 648 Graduated retained interests (REG–119532–08) 20, 1017 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 1, 1 Penalties:
Categories of tax returns and claims for refund, tax return
preparer penalty under section 6694 (RP 11) 3, 313 Tax return preparer (TD 9436) 3, 268 ; correction (Ann 15) 11,
687 Postponement of certain tax-related deadlines by reason of a fed erally declared disaster or terroristic or military action (TD 9443) 8, 564 Proposed Regulations:
26 CFR 20.2031–7, amended; 20.2032–1, amended; 20.2055–2, amended; 20.2056A–4, amended; 20.7520–1, amended; use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests (REG–107845–08) 20, 1014 26 CFR 20.2036–1, amended; grantor retained interests (REG–119532–08) 20, 1017 Regulations:
26 CFR 20.2031–0, revised; 20.2031–7, amended; 20.2031–7A, amended; 20.2031–7T, added; 20.2032–1, amended; 20.2032–1T, added; 20.2055–2, amended; 20.2055–2T, added; 20.2056A–4, amended; 20.2056A–4T, added; 20.7520–1, amended; 20.7520–1T, added; use of actuarial tables in valuing annuities, interests for life or terms of years and remainder or reversionary interests (TD 9448) 20, 942 26 CFR 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; 26.6060–1, added;
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