federal_register: 2014-16834
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014-16834 | Section 67 Limitations on Estates or Trusts; Change of Effective Date | Rule | This document amends final regulations (TD 9664) that were published in the Federal Register on May 9, 2014. The final regulations 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) of the Internal Revenue Code. | 2014-07-17 | 2014 | 7 | https://www.federalregister.gov/documents/2014/07/17/2014-16834/section-67-limitations-on-estates-or-trusts-change-of-effective-date | https://www.govinfo.gov/content/pkg/FR-2014-07-17/pdf/2014-16834.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document amends final regulations (TD 9664) that were published in the Federal Register on May 9, 2014. The final regulations provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject... |