Skip to content
ChatProjectCodes

HIGHLIGHTS OF THIS ISSUE

ESTATE TAX

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

Rev. Proc. 2016–42 page 269. 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.

Finding Lists begin on page ii.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2016-34
Internal Revenue Bulletin 2016-34

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.