federal_register: 2011-22732

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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
2011-22732 Section 67 Limitations on Estates or Trusts Proposed Rule This document withdraws the notice of proposed rulemaking that was published in the Federal Register on July 27, 2007, providing guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). This document contains proposed regulations that provide guidance on which costs incurred by estates or trusts other than grantor trusts (non- grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a). The regulations affect estates and non-grantor trusts. This document also provides notice of a public hearing on these proposed regulations. 2011-09-07 2011 9 https://www.federalregister.gov/documents/2011/09/07/2011-22732/section-67-limitations-on-estates-or-trusts https://www.govinfo.gov/content/pkg/FR-2011-09-07/pdf/2011-22732.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws the notice of proposed rulemaking that was published in the Federal Register on July 27, 2007, providing guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the...  

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