# Grantor Retained Interest Trusts-Application of Sections 2036 and 2039
> **IRS** · Final regulations. · Published 2008-07-14 · Effective 2008-07-14 · 73 FR 40173
## Document
- **Document number:** E8-15941
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 40173
- **CFR reference:** 26 CFR 20
- **Publication date:** 2008-07-14
- **Effective date:** 2008-07-14
- **Treasury docket:** TD 9414
## Abstract

This document contains final regulations providing guidance on the portion of property transferred to a trust or otherwise, that is properly includible in a grantor's gross estate under Internal Revenue Code (Code) sections 2036 and 2039 if the grantor has retained the use of the property or the right to an annuity, unitrust, or other payment from such property for life, for any period not ascertainable without reference to the grantor's death, or for a period that does not in fact end before the grantor's death. The final regulations affect estates that are required to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/14/E8-15941/grantor-retained-interest-trusts-application-of-sections-2036-and-2039)
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