1545-BQ58 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Charitable Remainder Annuity Trust Listed Transaction

This document contains proposed additions to 26 CFR part 1 (Income Tax Regulations) under section 6011 of the Internal Revenue Code (Code).  The additions identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions for purposes of Treas. Reg. 1.6011-4 and sections 6111 and 6112.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.6011-15 26 U.S.C. 7805 26 U.S.C. 6011 No NPRM 06/00/2023 REG-108761-22 Drafting attorney: Charles D. Wien (202) 317-5057 Reviewing attorney: Caroline E Hay (202) 317-5051 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI No No None No No No No Charles Wien D. Attorney 1545 Internal Revenue Service IRS 202 317-5057 855 591-7865 charles.d.wien@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5026, Washington DC 20224