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Bulletin No. 2016–34 August 22, 2016

GIFT TAX

Internal Revenue Bulletin 2016-34 · 2026-10-03 edition · updated 2026-10-04 · United States

The IRS will treat the sample provision in this revenue procedure as a qualified contingency under section 664(f). A CRAT containing the sample provision will not be subject to the probability of exhaustion test set forth in Rev. Rul. 70–452, 1970–2 C.B. 199, and applied in Rev. Rul. 77–374, 1977–2 C.B. 329.

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▸Contents — Internal Revenue Bulletin 2016-34
Internal Revenue Bulletin 2016-34

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