federal_register: 2020-15019

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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
2020-15019 Effect of Section 67(g) on Trusts and Estates; Hearing Proposed Rule This document provides a notice of public hearing on proposed regulations clarifying that certain deductions allowed to an estate or non-grantor trust are not miscellaneous itemized deductions and thus are not affected by the suspension of the deductibility of miscellaneous itemized deductions for taxable years beginning after December 31, 2017 and before January 1, 2026. The proposed regulations also provide guidance on determining the character, amount, and allocation of deductions in excess of gross income succeeded to by a beneficiary on the termination of an estate or non-grantor trust. 2020-07-17 2020 7 https://www.federalregister.gov/documents/2020/07/17/2020-15019/effect-of-section-67g-on-trusts-and-estates-hearing https://www.govinfo.gov/content/pkg/FR-2020-07-17/pdf/2020-15019.pdf Treasury Department; Internal Revenue Service 497,254 This document provides a notice of public hearing on proposed regulations clarifying that certain deductions allowed to an estate or non-grantor trust are not miscellaneous itemized deductions and thus are not affected by the suspension of the... 1545-BO87

Links from other tables