Abbreviations›Rev. Rul. 2011-27, 2011-48 I.R.B. 805
ESTATE TAX—Cont.
Internal Revenue Bulletin 2011-52 · 2026-10-03 edition · updated 2026-10-04 · United States
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 Substitute of insurance policy (RR 28) 49, 835 Timely mailing treated as timely filing (TD 9543) 40, 470 Transfers by a trustee (decanting), requests for comments (Notice
- 52, 932 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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