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TREAS/IRS | RIN: 1545-BO87 | Publication ID: Fall 2018 |
Title: ●Effect of Section 67(g) on Trusts and Estates | |
Abstract:
These regulations will provide clarification of the effect of section 67(g) of the Internal Revenue Code (Code), enacted on December 22, 2017, by an "Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018," Pub. L. 115-97 (Act), on the deductibility of certain expenses described in section 67(b), and (e), section 642(h)(2), and 1.67-4 and 1.642(h)-2(a) of the Income Tax Regulations that are incurred by estates and grantor trusts. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Regulatory | |
CFR Citation: 26 CFR 1.67-4 26 CFR 1.642(h)-2 | |
Legal Authority: 26 U.S.C. 67 26 U.S.C. 642 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-113295-18 (NPRM) Drafting attorney: Meghan Howard (202) 317-5279 Reviewer attorney: Caroline Hay (202) 317-5051 Treasury attorney: Cathy 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: Meghan M. Howard Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5300, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7865 Email: meghan.m.howard@irscounsel.treas.gov |