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TREAS/IRS | RIN: 1545-BH63 | Publication ID: Spring 2016 |
Title: Regulations Under Section 2642(g) | |
Abstract:
These final regulations under section 2642(g)(1) set forth the standards under which relief under section 2642(g)(1) will be granted to allocate generation-skipping transfer exemption (as defined in section 2631(a)) to a transfer. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 26.2642-7 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 2642 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-147775-06 Drafting attorney: Theresa M. Melchiorre (202) 317-6859 Reviewing attorney: Melissa Liquerman (202) 317-6859 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 |