RULES: Generation-skipping transfer tax issues,
Published: 2000-12-20
This document contains final regulations relating to the
application of the effective date rules of the generationskipping
transfer (GST) tax imposed under chapter 13 of the Internal Revenue
Code (Code). These regulations provide guidance with respect to the
type of trust modifications that will not affect the exempt status of a
trust. In
RULES: Recognition of gain on stock or securities distribution,
Published: 2000-12-20
This document contains final regulations relating to
recognition of gain on certain distributions of stock or securities of
a controlled corporation. These final regulations affect corporations
and their shareholders. These regulations reflect the enactment of
section 355(d) of the Internal Revenue Code by the Omnibus Budget
Reconciliation Act of
PROPOSED RULES: Qualified tuition and qualified education loan payments; information reporting, including magnetic media filing requirements for information returns; Hearing,
Published: 2000-12-20
This document contains a notice of public hearing on proposed
regulations relating to reporting for payments of qualified tuition and
payments of interest on qualified education loans and magnetic filing
requirements for information returns.
