IRS proposes Sec. 2036 rules on grantors' retained interests

05/1/2009 | JournalofAccountancy.com

On Thursday, the Internal Revenue Service published proposed regulations on determining how much trust property should be included in a grantor's estate if the grantor retains an interest in the property. The proposed regulations address comments the IRS received in response to earlier regulations issued under IRC Section 2036 and 2039.

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