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TREAS/IRS | RIN: 1545-BF80 | Publication ID: Fall 2006 |
Title: ●Guidance Under Section 67 Regarding Miscellaneous Itemized Deductions of a Trust or Estate | |
Abstract: The guidance will address the application of IRC section 67 to the permissible itemized deductions of a trust or estate. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 67 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128224-06 Drafting attorney: Bradford Poston (202) 622-3060 Reviewing attorney: John T. Hines (202) 622-3060 CC: PSI: 2 | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Small Entities Affected: Organizations | Federalism: No |
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 |