United States Government Publishing Office
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Regulatory Information
2002_register
executive
2010-09-23
article
Election To Treat Trust as Part of an Estate
Rules and Regulations
D09002ee1bdecbcce
D09002ee1bdecc17b
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 under section 645 relating to an election for certain revocable trusts to be treated and taxed as part of an estate. The final regulations provide the procedures and requirements for making the election, rules regarding the tax treatment of the trust and the estate while the election is in effect, and rules regarding the termination of the election. This document also contains final regulations clarifying the reporting rules for a trust, or portion of a trust, that is treated as owned by the grantor, or another person under the provisions of subpart E, part I, subchapter J, chapter 1 of the Internal Revenue Code, for the taxable year ending with the death of the grantor or other person.
67 FR 78371
https://www.govinfo.gov/app/details/FR-2002-12-24/02-32149
02-32149
fr24de02-15
RIN 1545-AW24
4830-01-P
TD 9032
https://www.govinfo.gov/app/details/FR-2002-12-24/02-32149
https://www.govinfo.gov/content/pkg/FR-2002-12-24/html/02-32149.htm
https://www.govinfo.gov/content/pkg/FR-2002-12-24/pdf/02-32149.pdf
13 p.
78371
78383
67 FR 78371
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-AW24
RIN 1545-AW24
Election To Treat Trust as Part of an Estate; Federal Register Vol. 67, Issue
RULE
02-32149
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2002-12-24
TD 9032
4830-01-P
02-32149
Final regulations.
This document contains final regulations under section 645 relating to an election for certain revocable trusts to be treated and taxed as part of an estate. The final regulations provide the procedures and requirements for making the election, rules regarding the tax treatment of the trust and the estate while the election is in effect, and rules regarding the termination of the election. This document also contains final regulations clarifying the reporting rules for a trust, or portion of a trust, that is treated as owned by the grantor, or another person under the provisions of subpart E, part I, subchapter J, chapter 1 of the Internal Revenue Code, for the taxable year ending with the death of the grantor or other person.
Effective Date: These regulations are effective December 24, 2002.
Faith Colson, (202) 622-3060 not a toll-free number).
Income taxes:
Trust treated as part of estate; election,
Federal Register
Vol. 67, no. 247
Office of the Federal Register, National Archives and Records Administration
2002-12-24
continuing
daily
deposited
born digital
356 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2002-12-24
P0b002ee1809dc19c
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr24de02
https://www.govinfo.gov/app/details/FR-2002-12-24
https://www.govinfo.gov/content/pkg/FR-2002-12-24/pdf/FR-2002-12-24.pdf
https://www.govinfo.gov/content/pkg/FR-2002-12-24/xml/FR-2002-12-24.xml
fdlp
78321
78663
DGPO
2010-09-23
2023-05-04
FR-2002-12-24
machine generated
eng
FR
FR-2002-12-24
67
247