federal_register: E8-13611

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E8-13611 Guidance Under Sections 642 and 643 (Income Ordering Rules) Proposed Rule This document contains proposed amendments providing guidance under Internal Revenue Code (Code) section 642(c) with regard to the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amounts paid to a charitable beneficiary of the trust or estate. The proposed regulations also make conforming amendments to the regulations under section 643(a)(5). The proposed regulations affect estates, charitable lead trusts (CLTs) and other trusts making payments or permanently setting aside amounts for a charitable purpose. This document also provides notice of a public hearing on these proposed regulations. 2008-06-18 2008 6 https://www.federalregister.gov/documents/2008/06/18/E8-13611/guidance-under-sections-642-and-643-income-ordering-rules https://www.govinfo.gov/content/pkg/FR-2008-06-18/pdf/E8-13611.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed amendments providing guidance under Internal Revenue Code (Code) section 642(c) with regard to the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to...  

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