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ESTATE TAX

Internal Revenue Bulletin 2014-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 2032A.-- Valuation of Certain Farm, Etc., Real Property

(RR 21) 34, 381 Summons Interview Regulations Under Section 7602 (REG–

121542–14) (TD 9669) 28, 103 Regulations:

26 CFR 301.7602–1 is amended to add new paragraph (b)(3) pertaining to summons interviews. (TD 9669) 28, 103

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▸Contents — Internal Revenue Bulletin 2014-42
Internal Revenue Bulletin 2014-42

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