# Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfers of Interests in Trusts
> **IRS** · Final regulations. · Published 1998-12-10 · 63 FR 68188
## Document
- **Document number:** 98-32559
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 68188
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/12/10/98-32559/guidance-regarding-charitable-remainder-trusts-and-special-valuation-rules-for-transfers-of)
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