Prevention of Abuse of Charitable Remainder Trusts
other · IRS · Rule · Published 2001-01-05 · Effective 2001-01-05 · 66 FR 1034
Document
Document number
01-248
Federal Register citation
66 FR 1034
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-01-05
Effective date
2001-01-05
Treasury docket
TD 8926
Abstract
This document finalizes regulations that modify the application of the rules governing the character of certain distributions from a charitable remainder trust. These regulations are necessary to prevent taxpayers from using charitable remainder trusts to achieve inappropriate tax avoidance. The regulations affect charitable remainder trusts described in section 664 and certain beneficiaries of those trusts.