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Abbreviations›Rev. Rul. 2011-23, 2011-43 I.R.B. 585

ESTATE TAX—Cont.

Internal Revenue Bulletin 2011-44 · 2026-10-03 edition · updated 2026-10-04 · United States

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 26 CFR 301.7502–1, amended; timely mailing treated as timely filing (TD 9543) 40, 470 Safe harbor guidance with respect to section 1022 of the Code

(RP 41) 35, 188 Timely mailing treated as timely filing (TD 9543) 40, 470 Use of actuarial tables in valuing annuities, interests for life 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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