Department of Treasury June 29, 2005 – Federal Register Recent Federal Regulation Documents
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Surety Companies Acceptable on Federal Bonds: Termination Atlantic Mutual Insurance Company Centennial Insurance Company
This is Supplement No. 15 to the Treasury Department Circular 570; 2004 Revision, published July 1, 2004, at 69 FR 40224.
Election Out of GST Deemed Allocations
This document contains final regulations providing guidance for making the election under section 2632(c)(5)(A)(i) of the Internal Revenue Code to not have the deemed allocation of unused generation- skipping transfer (GST) tax exemption under section 2632(c)(1) apply with regard to certain transfers to a GST trust, as defined in section 2632(c)(3)(B). The final regulations also provide guidance for making the election under section 2632(c)(5)(A)(ii) to treat a trust as a GST trust. The regulations primarily affect individuals.
Assumption of Partner Liabilities; Correction
This document corrects final regulation (TD 9207) that were published in the Federal Register on Thursday, May 26, 2005 (70 FR 30334). The final regulation relates to the definition of liabilities under section 752 of the Internal Revenue Code.
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