# Requirements to Ensure Collection of Section 2056A Estate Tax
> **Treasury** · Final regulations. · Published 1996-11-29 · Effective 1996-11-29 · 61 FR 60551
## Document
- **Document number:** 96-29827
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 60551
- **CFR reference:** 26 CFR 20
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/11/29/96-29827/requirements-to-ensure-collection-of-section-2056a-estate-tax)
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