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TREAS/IRS | RIN: 1545-BJ10 | Publication ID: Fall 2013 |
Title: Rules Determining Available Generation-Skipping Transfer (GST) Exemption When Relief Is Granted To Make a Timely Allocation | |
Abstract: The proposed regulations clarify rules for determining the amount of generation-skipping transfer exemption available for allocation and rules governing the allocation of available GST exemption in the event relief is granted under section 2642(g)(1) to make a timely allocation or election. | |
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 26.2642-7(a) 26 CFR 26.2642-7(b)(2) 26 CFR 26.2642-7(b)(3) 26 CFR 26.2642-7(c) 26 CFR 26.2642-7(d)(3) 26 CFR 26.2642-7(d)(3)(i) 26 CFR 26.2642-7(6)(3)(v) 26 CFR 26.2642-7(e)(1)(ii) 26 CFR 26.2642-7(e)(5) 26 CFR 26.2642-7(f) 26 CFR 26.2642-7(i)(2) ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 2642(g) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-152070-09 Drafting attorney: Theresa M. Melchiorre (202) 622-3090 Reviewing attorney: James F. Hogan (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 | |
Related RINs: Related to 1545-BH63 | |
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 |