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TREAS/IRS RIN: 1545-BH94 Publication ID: Spring 2009 
Title: Section 2036--Graduated Retained Interests 
Abstract: These proposed regulations provide guidance on the inclusion of property in the transferor's gross estate under section 2036 of the Internal Revenue Code if the transferor retain a graduated interest in the transferred property for life, for any period, not ascertainable without reference to the transferor's death, or for a period that does not, in fact, end before the transferor's death. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 20.2036-1(c)(2)(ii)    26 CFR 20.2036-1(c)(2)(iii)   
Legal Authority: 26 USC 7805    26 USC 2036   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-119532-08 Drafting attorney: Theresa M. Melchiorre (202) 622-3090 Reviewing attorney: George L. Masnik (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Theresa M. Melchiorre
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4115,
Washington, DC 20224
Phone:202 317-6859
Fax:202 317-4644
Email: theresa.m.melchiorre@irscounsel.treas.gov