federal_register: E7-11062
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-11062 | Grantor Retained Interest Trusts-Application of Sections 2036 and 2039 | Proposed Rule | This document contains proposed regulations providing guidance on the portion of a trust properly includible in a grantor's gross estate under Internal Revenue Code (Code) sections 2036 and 2039 if the grantor has retained the use of property in a trust or the right to an annuity, unitrust, or other income payment from such trust for life, for any period not ascertainable without reference to the grantor's death, or for a period that does not in fact end before the grantor's death. This document also provides notice of a public hearing on these proposed regulations. | 2007-06-07 | 2007 | 6 | https://www.federalregister.gov/documents/2007/06/07/E7-11062/grantor-retained-interest-trusts-application-of-sections-2036-and-2039 | https://www.govinfo.gov/content/pkg/FR-2007-06-07/pdf/E7-11062.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations providing guidance on the portion of a trust properly includible in a grantor's gross estate under Internal Revenue Code (Code) sections 2036 and 2039 if the grantor has retained the use of property in a... |