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Regulatory Information
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2010-09-23
article
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts
Proposed Rules
D09002ee1bdd95afb
D09002ee1bdd95ba2
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations that provide guidance under Internal Revenue Code (Code) section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts. The proposed regulations reflect the changes made to section 664(c) by section 424(a) and (b) of the Tax Relief and Health Care Act of 2006. The proposed regulations affect charitable remainder trusts that have UBTI in taxable years beginning after December 31, 2006. This document also provides notice of a public hearing on these proposed regulations.
73 FR 12313
https://www.govinfo.gov/app/details/FR-2008-03-07/E8-4576
E8-4576
fr07mr08-22
RIN 1545-BH02
4830-01-P
REG-127391-07
https://www.govinfo.gov/app/details/FR-2008-03-07/E8-4576
https://www.govinfo.gov/content/pkg/FR-2008-03-07/html/E8-4576.htm
https://www.govinfo.gov/content/pkg/FR-2008-03-07/pdf/E8-4576.pdf
Income Taxes
Reporting and Recordkeeping Requirements
3 p.
12313
12315
73 FR 12313
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BH02
RIN 1545-BH02
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Federal Register Vol. 73, Issue
PRORULE
E8-4576
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2008-05-06
2008-04-11
REG-127391-07
4830-01-P
E8-4576
Notice of proposed rulemaking and notice of hearing.
This document contains proposed regulations that provide guidance under Internal Revenue Code (Code) section 664 on the tax effect of unrelated business taxable income (UBTI) on charitable remainder trusts. The proposed regulations reflect the changes made to section 664(c) by section 424(a) and (b) of the Tax Relief and Health Care Act of 2006. The proposed regulations affect charitable remainder trusts that have UBTI in taxable years beginning after December 31, 2006. This document also provides notice of a public hearing on these proposed regulations.
Written or electronic comments must be received by May 6, 2008. Outlines of topics to be discussed at the public hearing scheduled for April 11, 2008, must be received by March 28, 2008.
Concerning the proposed regulations, Cynthia Morton at (202) 622-3060; concerning submissions of comments, the hearing, and/or access list to attend the hearing, contact Richard Hurst at (202) 622-7180 (not toll-free numbers) or e-mail at Richard.A.Hurst@irscounsel.treas.gov.
Income Taxes
Reporting and Recordkeeping Requirements
Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; Guidance Under Section 664,
Richard.A.Hurst@irscounsel.treas.gov
http://www.regulations.gov
Federal Register
Vol. 73, no. 46
Office of the Federal Register, National Archives and Records Administration
2008-03-07
continuing
daily
deposited
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376 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2008-03-07
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0042-1219
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https://www.govinfo.gov/app/details/FR-2008-03-07
https://www.govinfo.gov/content/pkg/FR-2008-03-07/pdf/FR-2008-03-07.pdf
https://www.govinfo.gov/content/pkg/FR-2008-03-07/xml/FR-2008-03-07.xml
fdlp
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DGPO
2010-09-23
2023-05-02
FR-2008-03-07
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FR
FR-2008-03-07
73
46