United States Government Publishing Office
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United States
National Archives and Records Administration
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government publication
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FR
Regulatory Information
1998_register
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2010-09-24
article
Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in Trusts
Rules and Regulations
D09002ee1bdfe974e
D09002ee1bdfe97fa
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains final regulations relating to charitable remainder trusts and to special valuation rules for transfers of interests in trusts. The final regulations provide additional guidance regarding charitable remainder trusts. The final regulations affect charitable remainder trusts and their beneficiaries.
63 FR 68188
https://www.govinfo.gov/app/details/FR-1998-12-10/98-32559
98-32559
fr10de98-14
RIN 1545-AU25
4830-01-P
TD 8791
https://www.govinfo.gov/app/details/FR-1998-12-10/98-32559
https://www.govinfo.gov/content/pkg/FR-1998-12-10/html/98-32559.htm
https://www.govinfo.gov/content/pkg/FR-1998-12-10/pdf/98-32559.pdf
7 p.
68188
68194
63 FR 68188
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 25
26 CFR Part 25
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-AU25
RIN 1545-AU25
Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in Trusts; Federal Register Vol. 63, Issue
RULE
98-32559
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1998-12-10
TD 8791
4830-01-P
98-32559
Final regulations.
This document contains final regulations relating to charitable remainder trusts and to special valuation rules for transfers of interests in trusts. The final regulations provide additional guidance regarding charitable remainder trusts. The final regulations affect charitable remainder trusts and their beneficiaries.
Effective date: These regulations are effective December 10, 1998.
Mary Beth Collins or Jeff Erickson, (202) 622-3080 (not a toll-free number).
Federal Register
Vol. 63, no. 237
Office of the Federal Register, National Archives and Records Administration
1998-12-10
continuing
daily
deposited
born digital
240 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-1998-12-10
P0b002ee180a58045
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr10de98
https://www.govinfo.gov/app/details/FR-1998-12-10
https://www.govinfo.gov/content/pkg/FR-1998-12-10/pdf/FR-1998-12-10.pdf
fdlp
68161
68390
DGPO
2010-09-24
2023-05-05
FR-1998-12-10
machine generated
eng
FR
FR-1998-12-10
63
237