Internal Revenue Bulletins  
August 22, 2005

Internal Revenue Bulletin No. 2005-34

Official IRS Bulletin Documents linked below are in HTML: Revenue Rulings, Revenue Procedures, Announcements, Notices, Treasury Decisions, Regulations, Treaties, etc.
Definition of Terms Used by the IRS in Official Documents
Guide to Understanding the Differences Among Official IRS Documents

INCOME TAX

Rev. Proc. 2005-52(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Rev. Proc. 89-20 and section 4 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-53(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with a term of years unitrust period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

Rev. Proc. 2005-54(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 4 of Rev. Proc. 90-30 and section 5 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-55(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 5 of Rev. Proc. 90-30 and section 6 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-56(HTML)
Sample testamentary charitable remainder unitrust (CRUT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 6 of Rev. Proc. 90-30 and section 7 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-57(HTML)
Sample testamentary charitable remainder unitrust (CRUT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust with a term of years unitrust period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

Rev. Proc. 2005-58(HTML)
Sample testamentary charitable remainder unitrust (CRUT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 7 of Rev. Proc. 90-30 and section 8 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-59(HTML)
Sample testamentary charitable remainder unitrust (CRUT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 8 of Rev. Proc. 90-30 and section 9 of Rev. Proc. 90-31 superseded.

ESTATE TAX

Rev. Proc. 2005-52(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Rev. Proc. 89-20 and section 4 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-53(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with a term of years unitrust period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

Rev. Proc. 2005-54(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 4 of Rev. Proc. 90-30 and section 5 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-55(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 5 of Rev. Proc. 90-30 and section 6 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-56(HTML)
Sample testamentary charitable remainder unitrust (CRUT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 6 of Rev. Proc. 90-30 and section 7 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-57(HTML)
Sample testamentary charitable remainder unitrust (CRUT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust with a term of years unitrust period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

Rev. Proc. 2005-58(HTML)
Sample testamentary charitable remainder unitrust (CRUT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 7 of Rev. Proc. 90-30 and section 8 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-59(HTML)
Sample testamentary charitable remainder unitrust (CRUT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for a testamentary charitable remainder unitrust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 8 of Rev. Proc. 90-30 and section 9 of Rev. Proc. 90-31 superseded.

GIFT TAX

Rev. Proc. 2005-52(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Rev. Proc. 89-20 and section 4 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-53(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with a term of years unitrust period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

Rev. Proc. 2005-54(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 4 of Rev. Proc. 90-30 and section 5 of Rev. Proc. 90-31 superseded.

Rev. Proc. 2005-55(HTML)
Sample inter vivos charitable remainder unitrust (CRUT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-3 of the regulations for an inter vivos charitable remainder unitrust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 5 of Rev. Proc. 90-30 and section 6 of Rev. Proc. 90-31 superseded.

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