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Abbreviations›Rev. Rul. 2011-15, 2011-30 I.R.B. 57

ESTATE TAX

Internal Revenue Bulletin 2011-39 · 2026-10-03 edition · updated 2026-10-04 · United States

Automatic five-month extensions for certain pass-through enti ties (TD 9531) 31, 79 Election to apply the rules under section 1022 of the Code (Notice

  1. 35, 184 Regulations:

26 CFR 1.170A–12, amended; 1.170A–12T, removed; 1.642(c)–6, amended; 1.642(c)–6T, removed; 1.664–1, –2, –4, –4A, amended; 1.664–4T, removed; 1.7520–1, amended; 1.7520–1T, removed; 20.2031–7, –7A, amended; 20.2031–7T, removed; 20.2055–2, amended; 20.2055–2T, removed; 20.2056A–4, amended; 20.2056A–4T, removed; 20.7520–1, amended; 20.7520–1T, removed; 25.2512–5, –5A, amended; 25.2512–5T, removed; 25.2522(c)–3, amended; 25.2522(c)–3T, removed; 25.7520–1, –3, amended; 25.7520–1T, –3T, removed; use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interest (TD 9540) 38, 341 26 CFR 1.6081–2, –6, added; 1.6081–2T, –6T, added; 54.6081–1, removed; automatic five-month extensions for certain pass-through entities (TD 9531) 31, 79 Safe harbor guidance with respect to section 1022 of the Code

(RP 41) 35, 188 Use of actuarial tables in valuing annuities, interests for life or

terms of years, and remainder or reversionary interests (TD 9540) 38, 341 Valuation of certain farm, etc., real property under section 2032A

(RR 17) 33, 160

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▸Contents — Internal Revenue Bulletin 2011-39
Internal Revenue Bulletin 2011-39

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