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TREAS/IRS RIN: 1545-BH02 Publication ID: Fall 2008 
Title: Unrelated Business Income Tax on Charitable Remainder Trusts 
Abstract: The regulations relate to the recent change in section 664 to impose a 100 percent tax on the unrelated business taxable income (UBTI) of charitable remainder trusts (CRTs). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 664    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/07/2008  73 FR 12313   
Public Hearing  04/11/2008    
Final Action Completed by TD 9403  06/24/2008  73 FR 35583   
Additional Information: REG-127391-07 Drafting attorney: Cynthia D. Morton (202) 622-3060 Reviewing attorneys: Melissa C. Liquerman (202) 622-3060 Beverly Katz (202) 622-3000 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Cynthia D. Morton
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-4630
Fax:855 591-7865
Email: cynthia.d.morton@irscounsel.treas.gov