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TREAS/IRS RIN: 1545-BJ42 Publication ID: Fall 2015 
Title: Basis in Assets of Tax Exempt Trusts 
Abstract:

Final regulations provide rules of determining a beneficiary's share of uniform basis in assets held by a tax-exempt trust.

 
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 U.S.C. 1001-1    26 U.S.C. 1014-5    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/17/2014  79 FR 3142   
NPRM Comment Period End  04/17/2014 
Final Action, Completed by TD 9729  08/12/2015  80 FR 48249   
Final Action Effective  08/13/2015 
Additional Information: REG-154890-03 Drafting attorney: Allison R. Carmody (202) 317-5279 Reviewing attorney: James A. Quinn (202) 317-5279 Treasury attorney: Catherine V. 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:
Allison R. Carmody
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5313,
Washington, DC 20224
Phone:202 317-5256
Fax:855 591-7866
Email: allison.r.carmody@irscounsel.treas.gov