Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election

OMB 1545-1898

OMB 1545-1898

This revenue procedure 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.

The latest form for Revenue Procedure 2004-47, Simplified Alternate Procedure for Making Late Reverse QTIP Election expires 2023-12-31 and can be found here.

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