Department of Treasury June 3, 2009 – Federal Register Recent Federal Regulation Documents

Submission for OMB Review; Comment Request
Document Number: E9-12957
Type: Notice
Date: 2009-06-03
Agency: Department of the Treasury, Department of Treasury
Section 2036-Graduated Retained Interests; Correction
Document Number: E9-12855
Type: Proposed Rule
Date: 2009-06-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-119532-08) that was published in the Federal Register on Thursday, April 30, 2009, at 74 FR 19913. The corrections relate to proposed regulations that provide guidance on the portion of trust property includible in the grantor's gross estate if the grantor has retained the use of the property, the right to an annuity, unitrust, graduated retained interest, or other payment from such property for life, for any period not ascertainable without reference to the grantor's death, or for a period that does not in fact end before the grantor's death.
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