Estate and Gift Taxes; Difference in the Basic Exclusion Amount, 6803 [2020-01392]
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Federal Register / Vol. 85, No. 25 / Thursday, February 6, 2020 / Rules and Regulations
APPENDIX A TO PART 11—FEE SCHEDULE FOR FY 2020—Continued
State
County
Fee/acre/yr
Campbell .................................................................................
Carbon .....................................................................................
Converse .................................................................................
Crook .......................................................................................
Fremont ...................................................................................
Goshen ....................................................................................
Hot Springs .............................................................................
Johnson ...................................................................................
Laramie ...................................................................................
Lincoln .....................................................................................
Natrona ....................................................................................
Niobrara ...................................................................................
Park .........................................................................................
Platte .......................................................................................
Sheridan ..................................................................................
Sublette ...................................................................................
Sweetwater ..............................................................................
Teton .......................................................................................
Uinta ........................................................................................
Washakie .................................................................................
Weston ....................................................................................
[FR Doc. 2020–01455 Filed 2–5–20; 8:45 am]
Background
DEPARTMENT OF DEFENSE
BILLING CODE 6717–01–P
Office of the Secretary
DEPARTMENT OF THE TREASURY
The final regulation (TD 9884) that is
the subject of this correction is under
section 2010 of the Internal Revenue
Code.
Internal Revenue Service
Need for Correction
[TD 9884]
RIN 1545–B072
Estate and Gift Taxes; Difference in the
Basic Exclusion Amount
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to Treasury Decision 9884,
which was published in the Federal
Register for Tuesday, November 26,
2019. Treasury Decision 9884 contained
final regulations addressing the effect of
recent legislative changes to the basic
exclusion amount allowable in
computing Federal gift and estate taxes.
The final regulations affect donors of
gifts made after 2017 and the estates of
decedents dying after 2017.
DATES:
Effective Date: These final regulations
are effective on and after February 6,
2020.
Applicability Date: For date of
applicability, see § 20.2010–1(f)(2).
FOR FURTHER INFORMATION CONTACT: John
D. MacEachen, (202) 317–6859 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
lotter on DSKBCFDHB2PROD with RULES
SUMMARY:
VerDate Sep<11>2014
19:34 Feb 05, 2020
Jkt 250001
List of Subjects in 26 CFR Part 25
Correction of Publication
Accordingly, 26 CFR part 25 is
corrected by making the following
corrective amendment:
PART 25—GIFT TAX; GIFTS MADE
AFTER DECEMBER 31, 1954
Par. 1. The authority citation for part
25 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805.
*
*
§ 25.2505–2
*
*
[Amended]
Par. 2. Section 25.2505–2 is amended
by removing ‘‘§ 20.2010–1(d)(5)’’
wherever it appears and adding in its
place ‘‘§ 20.2010–1(e)(5)’’.
■
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2020–01392 Filed 2–5–20; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00071
Fmt 4700
[Docket ID: DOD–2018–OS–0066]
Sfmt 4700
Registration of Privately Owned Motor
Vehicles
Defense Logistics Agency
(DLA), DoD.
ACTION: Final rule.
AGENCY:
This part was established to
prescribe the Department of Defense
(DoD) policy and procedures for the
registration, inspection, and marking of
privately owned vehicles (POV) on
Defense Logistics Agency (DLA)
activities. Since the requirement to
register, inspect, and mark privatelyowned vehicles on DLA activities was
rescinded in 2012, the need for this part
no longer exists, and it should be
removed from the CFR.
DATES: This rule is effective on February
6, 2020.
FOR FURTHER INFORMATION CONTACT:
Bruce A. Thomas, Deputy Staff Director,
Security & Emergency Services, DLA
Installation Management, 571–767–
1279.
SUPPLEMENTARY INFORMATION: It has been
determined that publication of this CFR
part removal for public comment is
impracticable, unnecessary, and
contrary to public interest since it is
based on removing obsolete DoD
policies and procedures.
DLA activities historically registered
and marked vehicles accessing DLA
SUMMARY:
Gift taxes, Reporting and
recordkeeping requirements.
*
32 CFR Part 1288
RIN 0790–AK15
As published November 26, 2019 (84
FR 64995), the final regulation (TD
9884; FR Doc. 2019–25601) contained
an omission that may prove misleading
and therefore should be corrected.
26 CFR Part 25
10.53
10.23
6.87
16.15
15.83
14.14
12.71
11.05
13.08
32.75
11.35
9.76
25.49
13.08
14.99
24.47
3.68
57.88
13.37
16.15
8.51
E:\FR\FM\06FER1.SGM
06FER1
]]>Agencies
[Federal Register Volume 85, Number 25 (Thursday, February 6, 2020)]
[Rules and Regulations]
[Page 6803]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-01392]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 25
[TD 9884]
RIN 1545-B072
Estate and Gift Taxes; Difference in the Basic Exclusion Amount
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to Treasury Decision 9884,
which was published in the Federal Register for Tuesday, November 26,
2019. Treasury Decision 9884 contained final regulations addressing the
effect of recent legislative changes to the basic exclusion amount
allowable in computing Federal gift and estate taxes. The final
regulations affect donors of gifts made after 2017 and the estates of
decedents dying after 2017.
DATES:
Effective Date: These final regulations are effective on and after
February 6, 2020.
Applicability Date: For date of applicability, see Sec. 20.2010-
1(f)(2).
FOR FURTHER INFORMATION CONTACT: John D. MacEachen, (202) 317-6859 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulation (TD 9884) that is the subject of this
correction is under section 2010 of the Internal Revenue Code.
Need for Correction
As published November 26, 2019 (84 FR 64995), the final regulation
(TD 9884; FR Doc. 2019-25601) contained an omission that may prove
misleading and therefore should be corrected.
List of Subjects in 26 CFR Part 25
Gift taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 25 is corrected by making the following
corrective amendment:
PART 25--GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
0
Par. 1. The authority citation for part 25 continues to read in part as
follows:
Authority: 26 U.S.C. 7805.
* * * * *
Sec. 25.2505-2 [Amended]
0
Par. 2. Section 25.2505-2 is amended by removing ``Sec. 20.2010-
1(d)(5)'' wherever it appears and adding in its place ``Sec. 20.2010-
1(e)(5)''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2020-01392 Filed 2-5-20; 8:45 am]
BILLING CODE 4830-01-P
