other · Treasury · Rule · Published 1996-05-01 · Effective 1996-05-01 · 61 FR 19189
Document
Document number
96-10544
Federal Register citation
61 FR 19189
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-05-01
Effective date
1996-05-01
Treasury docket
TD 8668
Abstract
This document contains final regulations relating to the classification of certain organizations as trusts for federal tax purposes. The final regulations provide guidance to taxpayers on the proper classification of trusts formed to collect and disburse amounts for environmental remediation of an existing waste site to discharge taxpayers' liability or potential liability under applicable environmental laws.