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Proposed Rule. "Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations" Federal Register 74, no. 175 (September 11, 2009): 46705-46707. https://www.govinfo.gov/app/details/FR-2009-09-11/E9-21665.
Office of the Federal Register, National Archives and Records Administration. (). 74 FR 46705 - Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations. [Government]. Office of the Federal Register, National Archives and Records Administration. https://www.govinfo.gov/app/details/FR-2009-09-11/E9-21665
Office of the Federal Register, National Archives and Records Administration. 74 FR 46705 - Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations. Office of the Federal Register, National Archives and Records Administration, , https://www.govinfo.gov/app/details/FR-2009-09-11/E9-21665
Office of the Federal Register, National Archives and Records Administration, Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations, govinfo, (September 11, 2009), https://www.govinfo.gov/app/details/FR-2009-09-11/E9-21665.
Close xFederal Register Volume 74, Issue 175 (September 11, 2009)
Regulatory Information
Federal Register
AE 2.7:
GS 4.107:
AE 2.106:
Office of the Federal Register, National Archives and Records Administration
Proposed Rules
Notice of proposed rulemaking.
Written or electronic comments and requests for a public hearing must be received by December 10, 2009.
Concerning the proposed regulations, Charles D. Wien, (202) 622-3070; concerning the submissions of comments and requests for hearing, Oluwafunmilayo (Funmi) Taylor, (202) 622-7180 (not toll-free numbers).
This document contains proposed regulations that provide rules relating to the disclosure of listed transactions and transactions of interest with respect to the generation-skipping transfer tax under section 6011 of the Internal Revenue Code (Code), conforming amendments under sections 6111 and 6112, and rules relating to the preparation and maintenance of lists with respect to reportable transactions under section 6112. The regulations affect taxpayers participating in listed transactions and transactions of interest and material advisors to such transactions. The proposed regulations also contain rules under section 6112 that affect material advisors to reportable transactions. These regulations provide guidance regarding the length of time a material advisor has to prepare the list that must be maintained after the list maintenance requirement first arises with respect to a reportable transaction. These regulations also clarify guidance regarding designation agreements.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
46705-46707
74 FR 46705
1545-BG89
26
CFR
26
26
CFR
301
Estate Taxes; Reporting and Recordkeeping Requirements; Employment Taxes; Excise Taxes; Gift Taxes; Income Taxes and Penalties
REG-136563-07
E9-21665