Definition of a Qualified Interest in a Grantor Retained Annuity Trust and a Grantor Retained Unitrust; Correction

tax-irs · IRS · Rule · Published 2000-11-28 · Effective 2000-09-05 · 65 FR 70791

Document

Document number: 00-30265
Federal Register citation: 65 FR 70791
CFR reference: 26 CFR 25
Type: Rule
Action: Correction to final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2000-11-28
Effective date: 2000-09-05
Treasury docket: TD 8899

Abstract

This document contains corrections to final regulations that were published in the Federal Register on Tuesday, September 5, 2000 (65 FR 53587), relating to the definition of a qualified interest under section 2702 of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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