Agency: Internal Revenue Service
Pages: 1
[FR Doc E7-14852] 1. Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax
This document contains final regulations providing guidance regarding the qualified severance of a trust for generationskipping transfer (GST) tax purposes under section 2642(a)(3) of the Internal Revenue Code (Code), which was added to the Code by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). The regulations will affect
Published: 2007-08-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-14850] 2. Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes II
These proposed regulations provide guidance regarding the generationskipping transfer (GST) tax consequences of the severance of trusts in a manner that is effective under state law, but that does not meet the requirements of a qualified severance under section 2642(a)(3) of the Internal Revenue Code. These proposed regulations also provide
Published: 2007-08-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service
[FR Doc E7-14925] 3. Payout Requirements for Type III Supporting Organizations That Are Not
This document describes rules that the Treasury Department and the IRS anticipate proposing, in a notice of proposed rulemaking, regarding the payout requirements for Type III supporting organizations that are not functionally integrated, the criteria for determining whether a Type III supporting organization is functionally integrated, the
Published: 2007-08-02 DEPARTMENT OF THE TREASURY : Internal Revenue Service
Pages: 1