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2014-07-17
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Section 67 Limitations on Estates or Trusts; Change of Effective Date
Rules and Regulations
D09002ee1bdc3f813
D09002ee1bdc3f8c5
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document amends final regulations (TD 9664) that were published in the Federal Register on May 9, 2014. The final regulations provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code.
79 FR 41636
https://www.govinfo.gov/app/details/FR-2014-07-17/2014-16834
2014-16834
fr17jy14-3
RIN 1545-BF80
4830-01-P
TD 9664
https://www.govinfo.gov/app/details/FR-2014-07-17/2014-16834
https://www.govinfo.gov/content/pkg/FR-2014-07-17/html/2014-16834.htm
https://www.govinfo.gov/content/pkg/FR-2014-07-17/pdf/2014-16834.pdf
Income Taxes
Reporting and Recordkeeping Requirements
1 p.
41636
41636
79 FR 41636
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BF80
RIN 1545-BF80
Section 67 Limitations on Estates or Trusts; Change of Effective Date; Federal Register Vol. 79, Issue
RULE
2014-16834
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2014-05-09
TD 9664
4830-01-P
2014-16834
Final regulations; amendment.
This document amends final regulations (TD 9664) that were published in the Federal Register on May 9, 2014. The final regulations provide guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor trusts) are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a) of the Internal Revenue Code.
Effective Date: This amendment to the final regulations published on May 9, 2014 (79 FR 90), is effective on July 17, 2014.
Jennifer N. Keeney, (202) 317-6850 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Limitations on Estates or Trusts
,
Federal Register
Vol. 79, no. 137
Office of the Federal Register, National Archives and Records Administration
2014-07-17
continuing
daily
deposited
born digital
250 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2014-07-17
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr17jy14
https://www.govinfo.gov/app/details/FR-2014-07-17
https://www.govinfo.gov/content/pkg/FR-2014-07-17/pdf/FR-2014-07-17.pdf
https://www.govinfo.gov/content/pkg/FR-2014-07-17/xml/FR-2014-07-17.xml
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2014-07-17
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FR
FR-2014-07-17
79
137