Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in Trusts
other · IRS · Rule · Published 1998-12-10 · 63 FR 68188
Document
Document number
98-32559
Federal Register citation
63 FR 68188
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-12-10
Treasury docket
TD 8791
Abstract
This document contains final regulations relating to charitable remainder trusts and to special valuation rules for transfers of interests in trusts. The final regulations provide additional guidance regarding charitable remainder trusts. The final regulations affect charitable remainder trusts and their beneficiaries.