Internal Revenue Service June 20, 2024 – Federal Register Recent Federal Regulation Documents

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Charitable Remainder Annuity Trust Listed Transaction; Hearing Cancellation

Document Number: 2024-13456

Type: Proposed Rule

Date: 2024-06-20

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document cancels a public hearing on proposed regulations that would identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction.

https://regulations.justia.com/regulations/fedreg/2024/06/20/2024-13456.html