IRS issues guidance on grantor-retained interests in property

11/13/2011 | JournalofAccountancy.com

The Internal Revenue Service has issued a regulation to clarify the portion of a grantor's property that should be included in an estate under Section 2036 when the grantor has a retained right in the property. The regulation provides guidance on computing includable amounts from payments from a property such as annuities, unitrusts and graduated retained interests.

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