federal_register: 08-1380

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
08-1380 Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts Rule This document contains final regulations that provide guidance under Internal Revenue Code (Code) section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts. The regulations reflect the changes made to section 664(c) by section 424(a) and (b) of the Tax Relief and Health Care Act of 2006. The regulations affect charitable remainder trusts that have UBTI in taxable years beginning after December 31, 2006. 2008-06-24 2008 6 https://www.federalregister.gov/documents/2008/06/24/08-1380/guidance-under-section-664-regarding-the-effect-of-unrelated-business-taxable-income-on-charitable https://www.govinfo.gov/content/pkg/FR-2008-06-24/pdf/08-1380.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance under Internal Revenue Code (Code) section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts. The regulations reflect the changes made to... 1545-BH02

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