Internal Revenue Bulletin:  2009-25 

June 22, 2009 

ESTATE TAX


Table of Contents

Announcement 2009-50 Announcement 2009-50

This document contains corrections to proposed regulations (REG-119532-08, 2009-20 I.R.B. 1017) that provide guidance on the portion of trust property includable in the grantor’s gross estate if the grantor has retained the use of the property, the right to an annuity, unitrust, graduated retained interest, on other payment from such property for life, for any period not ascertainable without reference to the grantor’s death, or for a period that does not in fact end before the grantor’s death.


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