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Abbreviations›Rev. Rul. 2009-34, 2009-42 I.R.B. 502

ESTATE TAX—Cont.

Internal Revenue Bulletin 2009-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Limited reexamination of the estate tax return applicable to cer tain section 2053 claims for refund (Notice 84) 44, 592 Proposed Regulations:

26 CFR 26.6011–4, added; 301.6111–3, amended; 301.6112–1, amended; generation-skipping transfers (GST) section 6011 regulations and amendments to the section 6112 regulations (REG–136563–07) 41, 497 Regulations:

26 CFR 20.2051–1, revised; 20.2053–1, –3, –5, –6, –9, –10, amended; 20.2053–4, revised; guidance under section 2053 regarding post-death events (TD 9468) 44, 570

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▸Contents — Internal Revenue Bulletin 2009-48

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