Abbreviations›Rev. Rul. 2009-3, 2009-5 I.R.B. 382
ESTATE TAX
Internal Revenue Bulletin 2009-26 · 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 interest (REG–119532–08) 20, 1017 ; correc tion (Ann 50) 25, 1105 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 for 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 interest (REG–119532–08) 20, 1017 ; correction (Ann 50) 25, 1105
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