ESTATE TAX
Internal Revenue Bulletin 2014-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Cost-of-living adjustments for inflation for 2015 (RP 61) 47, 381 Section 2032A.— Valuation of Certain Farm, Etc., Real Property
(RR 21) 34, 108 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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