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TREAS/IRS | RIN: 1545-BL41 | Publication ID: Spring 2014 |
Title: Regulations Under Section 2642 Regarding Allocation of GST Exemption To A Pour Over Trust At The End of An ETIP | |
Abstract: Application of deemed allocation of GST exemption to pre- and post-2001 transfer. Mechanics of making allocation of GST exemption at end of ETIP or electing out of deemed allocation at end of ETIP. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 26 USC 2642 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149392-12 Drafting attorney: Donna K. Douglas (202) 317-4635 Reviewing attorney: Cornelia Schnyder (202) 317-3100 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Donna K. Douglas Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4110, Washington, DC 20224 Phone:202 317-6859 Fax:855 591-7866 Email: donna.k.douglas@irscounsel.treas.gov |