Proposed regulations under Sections 642 and 643 contain amendments providing guidance with regard to the federal tax consequences of a provision in a trust or estate that attempts to determine the tax character of amounts paid to a charitable beneficiary. A public hearing is scheduled for October 8, 2008.
Part IV. Items of General Interest Notice of Proposed REG–101258–08). The public hearing amount of income distributed to each char- Rulemaking and Notice of will be held in the IRS Auditorium, itable beneficiary is deemed to consist of Public Hearing
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