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TREAS/IRS RIN: 1545-BH66 Publication ID: Spring 2008 
Title: ●Charitable Lead Trust Ordering Rules 
Abstract: Amendment confirms the economic effect principle applicable to section 1.642(c)-3(b) to charitable lead trust ordering rules. 
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: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.642(c)-3(b)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2008    
Additional Information: REG-101258-08 Drafting attorney: Vishal R. Amin (202) 622-3060 Reviewing attorney: Melissa Liquerman (202) 622-3060 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Vishal R. Amin
General Attorney
Department of the Treasury
Internal Revenue Service
Room 5009, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3060
Fax:202 622-3484
Email: vishal.amin@irscounsel.treas.gov