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Abbreviations›Notice 2009-95, 2009-52 I.R.B. 968

ESTATE TAX

Internal Revenue Bulletin 2009-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Agreements for payment of tax liabilities in installments (TD

  1. 52, 945 Cost-of-living adjustments for inflation for 2010 (RP 50) 45, 617 Due date for filing return and paying tax under Chapter 15 (Gifts

and Bequests From Expatriates) (Ann 57) 29, 158 Generation-skipping transfers (GST) section 6011 regula tions and amendments to the section 6112 regulations (REG–136563–07) 41, 497 Guidance under section 2053 regarding post-death events (TD

  1. 44, 570 Interest rates for 2009, farm real property, special use value (RR

  2. 30, 162 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 26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (TD 9473) 52, 945

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