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TREAS/IRS | RIN: 1545-BN90 | Publication ID: Spring 2018 |
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. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously 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 |
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Timetable:
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Additional Information: REG-110014-17 (NPRM) Drafter attorney: William Kostak (202) 317-5039 Reviewer 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 |