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TREAS/IRS RIN: 1545-BH63 Publication ID: Fall 2023 
Title: Regulations Under Section 2642(g) 
Abstract:

These final regulations under section 2642(g)(1) set forth the standards under which relief under section 2642(g)(1) will be granted to allocate generation-skipping transfer exemption (as defined in section 2631(a)) to a transfer.

 
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 26.2642-7   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 2642   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Notice of Public Hearing  04/17/2008  73 FR 20870   
NPRM Comment Period End  07/16/2008    
Outlines of Topics Due  07/15/2008    
Notice of Public Hearing Cancellation  07/29/2008  73 FR 43904   
Final Action  12/00/2023 
Additional Information: REG-147775-06 Drafter attorney: Mayer Samuels (202) 317-6859 Reviewer attorney: Leslie Finlow (202) 317-4637 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:
Mayer R. Samuels
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4105,
Washington, DC 20224
Phone:202 317-6859
Fax:855 591-7866
Email: mayer.r.samuels@irscounsel.treas.gov