Internal Revenue Bulletin:  2005-20 

May 16, 2005 

ESTATE TAX


Table of Contents

Rev. Rul. 2005-30 Rev. Rul. 2005-30

Deferred annuity contract. This ruling addresses the treatment of certain amounts received under a deferred annuity contract as income in respect of a decedent (IRD) under section 691 of the Code. Rev. Rul. 79-335 modified and superseded.


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