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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2000-12-18/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Sun, May 26 2013 11:00:00 GMT</pubDate>
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  <title><![CDATA[  Election To Treat Trust as Part of an Estate ]]></title>
  <link>http://thefederalregister.com/d.p/2000-12-18-00-31648</link>
  <description><![CDATA[ This document contains proposed regulations that relate to an 
election to have certain revocable trusts treated and taxed as part of 
an estate. This document provides the procedures and requirements for 
making the election, rules regarding the tax treatment of the trust and 
the estate while the election is in effect, and rules regarding the 
termination of the election. This document also provides clarification 
of the reporting rules for a trust, or portion of a trust, that is 
treated as owned by the grantor, or another person under the provisions 
of subpart E (section 671 and following) part I, subchapter J, chapter 
1 of the Internal Revenue Code, for the taxable year ending with the 
death of the grantor or other person. In addition, this document 
provides notice of a public hearing on these proposed regulations.
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  <guid>http://thefederalregister.com/d.p/2000-12-18-00-31648</guid>
  <pubDate>Mon, Dec 18 2000 11:00:00 GMT</pubDate>
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