federal_register: 2022-22039

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

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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
2022-22039 Guidance Under Section 2053 Regarding Deduction for Interest Expense and Amounts Paid Under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts; Hearing Cancellation Proposed Rule This document cancels a public hearing on proposed regulations providing guidance on the proper use of present-value principles in determining the amount deductible by an estate for funeral expenses, administration expenses, and certain claims against the estate. 2022-10-11 2022 10 https://www.federalregister.gov/documents/2022/10/11/2022-22039/guidance-under-section-2053-regarding-deduction-for-interest-expense-and-amounts-paid-under-a https://www.govinfo.gov/content/pkg/FR-2022-10-11/pdf/2022-22039.pdf Treasury Department; Internal Revenue Service 497,254 This document cancels a public hearing on proposed regulations providing guidance on the proper use of present-value principles in determining the amount deductible by an estate for funeral expenses, administration expenses, and certain claims against...  

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