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TREAS/IRS RIN: 1545-BN90 Publication ID: Fall 2017 
Title: ●Definition of Income for Section 882(a) Alimony and Support Trusts 
Abstract:

The regulation project is to provide rules pertaining to the definition of the term "income" as used in section 26 U.S.C. 682(a) for purposes of determining the tax character of amounts in excess of the trust's distributable net income (DNI) that are distributed from an alimony or support trust to a spouse or former spouse of the grantor of the trust.

 
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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.682(d)-1    26 CFR 1.682(a)-1    26 CFR 1.682(b)-1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2018 
Additional Information: REG-110014-17 (NPRM) Drafting attorney: William Kostak (202) 317-5039 Reviewing attorney: Brad Poston (202) 317-5049 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William M. Kostak
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6729
Email: william.m.kostak@irscounsel.treas.gov