Internal Revenue Bulletin:  2003-37 

September 15, 2003 

GIFT TAX


Table of Contents

T.D. 9068 T.D. 9068

Final regulations under section 2055 of the Code amend the requirements for qualification of charitable guaranteed annuity and unitrust interests for federal income, gift, and estate tax purposes as a result of the Tax Court's decision in Estate of Boeshore v. Commissioner. Rev. Rul. 76-225 revoked.


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