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TREAS/IRS RIN: 1545-AU74 Publication ID: Spring 1998 
Title: Residence of Trusts and Estates--7701 
Abstract: These regulations will provide guidance for the application of the terms "domestic trust" and "foreign trust" for federal tax purposes. 
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 301   
Legal Authority: 26 USC 7805    26 USC 7701   
Timetable:
Action Date FR Cite
NPRM  06/05/1997  62 FR 30796   
NPRM Comment Period End  08/04/1997  62 FR 30796   
Final Action  04/00/1998    
Additional Information: REG-251703-96 ^PDrafting attorney: James A. Quinn (202) 622-3060. ^PDrafting attorney: Eliana Dolgoff (202) 622-3060. ^PReviewing attorney: J. Thomas Hines (202) 622-3060. ^PTreasury attorney: Beth Kaufman (202) 622-1766. ^PCC:DOM:P&SI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
James A. Quinn
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5022,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7866
Email: james.a.quinn@irscounsel.treas.gov