# Basis in Interests in Tax-Exempt Trusts
> **IRS** · Final regulations. · Published 2015-08-12 · Effective 2015-08-13 · 80 FR 48249
## Document
- **Document number:** 2015-19846
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 48249
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/08/12/2015-19846/basis-in-interests-in-tax-exempt-trusts)
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