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TREAS/IRS | RIN: 1545-BM79 | Publication ID: Fall 2015 |
Title: ●Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts (Temporary) | |
Abstract:
These temporary regulations provide guidance under sections 6048, 6677, and 6039F of the Internal Revenue Code relating to information reporting on transactions with foreign trusts and on large foreign gifts. This document also contains regulations under section 643(i) relating to loans from or uncompensated use of property of foreign trusts, as well as amendments to the regulations under section 679 relating to foreign trusts having one or more U.S. beneficiaries. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 0643 26 CFR 6039F 26 CFR 6048 26 CFR 0679 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-124850-08 Drafting Attorney: Lara A. Banjanin (202) 317-6933 Reviewing Attorney: Grace M. Fleeman (202) 317-6933 Treasury Attorney: Quyen Huhnh (202) 622-1707 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BI04 | |
Agency Contact: Lara A. Banjanin Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6933 Fax:202 317-4982 Email: lara.a.banjanin@irscounsel.treas.gov |