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Abbreviations›Rev. Rul. 2011-27, 2011-48 I.R.B. 805

GIFT TAX

Internal Revenue Bulletin 2011-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Cost-of-living adjustments for inflation for 2012 (RP 52) 45, 701 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 301.7502–1, amended; timely mailing treated as timely filing (TD 9543) 40, 470 Timely mailing treated as timely filing (TD 9543) 40, 470 Transfers by a trustee (decanting), requests for comments (Notice

  1. 52, 932 Use of actuarial tables in valuing annuities, interests for life terms

of years, and remainder or reversionary interests (TD 9540) 38, 341

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