Department of Treasury January 9, 2024 – Federal Register Recent Federal Regulation Documents

Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966
Document Number: 2024-00260
Type: Proposed Rule
Date: 2024-01-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document extends the period to submit comments or to request a public hearing for a notice of proposed rulemaking (REG- 142338-07) that was published in the Federal Register on Tuesday, November 14, 2023. The proposed regulations relate to excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund, and on the agreement of certain fund managers to the making of such distributions.
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