View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-AU90 Publication ID: Fall 1997 
Title: Inbound Grantor Trusts with Foreign Grantors 
Abstract: Regulations will provide rules under IRC section 672(f), as amended by the Small Business Job Protection Act of 1996, for determining when the grantor trust rules shall not be applied to treat foreign persons as the owners of foreign trusts that have U.S. beneficiaries. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 672   
Timetable:
Action Date FR Cite
NPRM  06/05/1997  62 FR 30785   
NPRM Comment Period End  08/04/1997  62 FR 30785   
Final Action  11/00/1999    
Additional Information: REG-252487-96 ^PDrafting attorney: Grace Fleeman (202) 622-3850. ^PReviewing attorney: Charles Saverude (202) 622-3800. ^PTreasury attorney: David Sutherland (202) 622-1754. ^PCC:INTL ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
M. Grace Fleeman
Senior Technical Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3880
Email: m.g.fleeman@irscounsel.treas.gov