Section 663(c); Separate Share Rules Applicable to Estates; Correction

tax-irs · IRS · Rule · Published 2000-03-28 · Effective 1999-12-28 · 65 FR 16317

Document

Document number: 00-5236
Federal Register citation: 65 FR 16317
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2000-03-28
Effective date: 1999-12-28
Treasury docket: TD 8849

Abstract

This document contains corrections to final regulations which were published in the Federal Register on Tuesday, December 28, 1999 (64 FR 72540), relating to separate share rules applicable to estates under section 663(c) of the Internal Revenue Code.

Source

Authoritative: Federal Register document
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