federal_register: 97-33394
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 97-33394 | Disclaimer of Interests and Powers | Rule | This document contains final regulations relating to the treatment of disclaimers for estate and gift tax purposes. The regulations clarify certain provisions governing the disclaimer of property interests and powers and, in addition, conform the regulations to court decisions holding the current regulation invalid with respect to the disclaimer of joint property interests. The final regulations will affect persons who disclaim property interests, powers, or interests in jointly owned property. | 1997-12-31 | 1997 | 12 | https://www.federalregister.gov/documents/1997/12/31/97-33394/disclaimer-of-interests-and-powers | https://www.govinfo.gov/content/pkg/FR-1997-12-31/pdf/97-33394.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the treatment of disclaimers for estate and gift tax purposes. The regulations clarify certain provisions governing the disclaimer of property interests and powers and, in addition, conform the... |