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TREAS/IRS | RIN: 1545-BF80 | Publication ID: Spring 2011 |
Title: Guidance Under Section 67 Regarding Miscellaneous Itemized Deductions of a Trust or Estate | |
Abstract: These regulations provide guidance that 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: 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 67 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128224-06 Drafting attorney: Jennifer Keeney (202) 622-3060 Reviewing attorney: Bradford R. Poston (202) 622-3060 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Organizations | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jennifer Keeney General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5019, Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6729 Email: jennifer.keeney@irscounsel.treas.gov |