Internal Revenue Bulletin:  2006-22 

May 30, 2006 

ESTATE TAX


Table of Contents

Rev. Rul. 2006-26 Rev. Rul. 2006-26

IRA, marital deduction. This ruling clarifies circumstances under which the surviving spouse is considered to have a qualifying income interest for life in an IRA where a marital trust is designated as the IRA beneficiary for purposes of electing to have the IRA treated as qualifying terminable interest property under section 2056(b)(7) of the Code. Rev. Rul. 2000-2 modified and superseded.


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