Requirements to Ensure Collection of Section 2056A Estate Tax
other · Treasury · Rule · Published 1996-11-29 · Effective 1996-11-29 · 61 FR 60551
Document
Document number
96-29827
Federal Register citation
61 FR 60551
CFR reference
26 CFR 20
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-11-29
Effective date
1996-11-29
Treasury docket
TD 8686
Abstract
This document contains final regulations that provide guidance relating to the additional requirements necessary to ensure the collection of the estate tax imposed under section 2056A(b) with respect to taxable events involving qualified domestic trusts (QDOTs) described in section 2056A(a).