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TREAS/IRS RIN: 1545-AX96 Publication ID: Fall 2001 
Title: Definition of Income Under Section 643 
Abstract: The regulations provide guidance under section 643 on whether State law definition of trust income is trust income for Federal tax purposes. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 643    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/15/2001  66 FR 1039   
Final Action  12/00/2001    
Additional Information: REG-106513-00 Drafting attorney: Bradford R. Poston (202) 622-3060 Reviewing attorney: J. Thomas Hines (202) 622-3060 CC:P&SI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Bradford R. Poston
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5015,
Washington, DC 20224
Phone:202 622-3060
Fax:202 622-3484
Email: bradford.r.poston@irscounsel.treas.gov