Internal Revenue Bulletin: 2004-32 |
August 9, 2004 |
Table of Contents
Rev. Proc. 2004-47 Rev. Proc. 2004-47
This document provides a simplified alternate procedure (in lieu of requesting a letter ruling) for certain executors of estates and trustees of trusts to request relief to make a late reverse qualified terminable interest property (QTIP) election under section 2652 of the Code.
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