federal_register: E7-16619
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-16619 | Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes II; Correction | Proposed Rule | This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Thursday, August 2, 2007 providing guidance regarding the generation-skipping transfer (GST) tax consequences of the severance of trusts in a manner that is effective under state law, but that does not meet the requirements of a qualified severance. These proposed regulations also provide guidance regarding the GST tax consequences of a qualified severance of a trust with an inclusion ratio between zero and one into more than two resulting trusts and provide special funding rules applicable to the non pro rata division of certain assets between or among resulting trusts. | 2007-08-23 | 2007 | 8 | https://www.federalregister.gov/documents/2007/08/23/E7-16619/severance-of-a-trust-for-generation-skipping-transfer-gst-tax-purposes-ii-correction | https://www.govinfo.gov/content/pkg/FR-2007-08-23/pdf/E7-16619.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Thursday, August 2, 2007 providing guidance regarding the generation-skipping transfer (GST) tax consequences of the severance of trusts... |