View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BH02 | Publication ID: Fall 2008 |
Title: Unrelated Business Income Tax on Charitable Remainder Trusts | |
Abstract: The regulations relate to the recent change in section 664 to impose a 100 percent tax on the unrelated business taxable income (UBTI) of charitable remainder trusts (CRTs). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 664 26 USC 7805 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-127391-07 Drafting attorney: Cynthia D. Morton (202) 622-3060 Reviewing attorneys: Melissa C. Liquerman (202) 622-3060 Beverly Katz (202) 622-3000 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Cynthia D. Morton Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-4630 Fax:855 591-7865 Email: cynthia.d.morton@irscounsel.treas.gov |