1545-BN90 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Income for Section 882(a) Alimony and Support Trusts

The regulation project is to provide rules pertaining to the definition of the term "income" as used in section 26 U.S.C. 682(a) for purposes of determining the tax character of amounts in excess of the trust's distributable net income (DNI) that are distributed from an alimony or support trust to a spouse or former spouse of the grantor of the trust.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.682(d)-1 26 CFR 1.682(a)-1 26 CFR 1.682(b)-1 26 U.S.C. 7805 No NPRM 06/00/2018 REG-110014-17 (NPRM) Drafter attorney: William Kostak (202) 317-5039 Reviewer attorney: Brad Poston (202) 317-5049 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI No No None No No No No William Kostak M. General Attorney 1545 Internal Revenue Service IRS 202 317-6850 202 317-6729 william.m.kostak@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224