other · IRS · Rule · Published 2015-08-12 · Effective 2015-08-13 · 80 FR 48249
Document
Document number
2015-19846
Federal Register citation
80 FR 48249
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2015-08-12
Effective date
2015-08-13
Treasury docket
TD 9729
Abstract
This document contains final regulations that provide rules for determining a taxable beneficiary's basis in a term interest in a charitable remainder trust (CRT) upon a sale or other disposition of all interests in the trust to the extent that basis consists of a share of adjusted uniform basis. The final regulations affect taxable beneficiaries of CRTs.