{"url_path":"/register/2026-07-09/2026-13830","section_key":"summary","section_title":"Information Reporting and Transfer for Valuable Consideration Rules for Section 1035 Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions","topic":"register","document":{"doc_type":"Rule","doc_date":"2026-07-09","source_url":"https://www.federalregister.gov/documents/2026/07/09/2026-13830/information-reporting-and-transfer-for-valuable-consideration-rules-for-section-1035-exchanges-of","accession_number":null,"cik":null,"ticker":null,"issuer_name":null,"edgar_url":null,"primary_entity_key":null,"primary_entity_name":"Treasury Department"},"word_count":120,"has_tables":false,"body_markdown":null}