Estate and gift taxes: Estates of decedents dying after August 16, 1954; grantor retained interest trusts; hearing,
[Federal Register: August 21, 2007 (Volume 72, Number 161)]
[Proposed Rules]
[Page 46586]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr21au07-26]
[[Page 46586]]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 20
[REG-119097-05]
RIN 1545-BE52
Grantor Retained Interest Trusts--Application of Sections 2036 and 2039; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Change of location for public hearing.
SUMMARY: This document provides a change of location for a public hearing on proposed regulations providing guidance on the portion of a trust properly includible in a grantor's gross estate under Internal Revenue Code sections 2036 and 2039 if the grantor has retained the use of property in a trust or the right to annuity, unitrust, or other income payment from such trust 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.
DATES: The public hearing is being held on Wednesday, September 26, 2007, at 10 a.m.
ADDRESSES: The public hearing was originally being held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. The hearing location has changed. The public hearing will be held in room 2116, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT: LaNita Van Dyke, (202) 622-3215 or Richard Hurst at Richard.A.Hurst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION: The subject of the public hearing is a notice of proposed rulemaking (REG-119097-05) that was published in the Federal Register on Thursday, June 7, 2007 (72 FR 31487).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who submit written comments and outlines by September 5, 2007, may present oral comments at the hearing.
A period of 10 minutes is allotted to each person for presenting oral comments. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing.
LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E7-16377 Filed 8-20-07; 8:45 am]
BILLING CODE 4830-01-P
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