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TREAS/IRS RIN: 1545-BH66 Publication ID: Fall 2011 
Title: Guidance Under Sections 642 and 643 (Income 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.642(c)-3(b)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/18/2008  73 FR 34670   
NPRM Comment Period End  09/16/2008    
Outlines of Topics Due  09/18/2008    
Public Hearing  10/08/2008    
Final Action  12/00/2011    
Additional Information: REG-101258-08 Drafting/Reviewing attorney: Melissa C. 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:
Melissa C. Liquerman
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 622-3060
Fax:202 622-3484