other · IRS · Rule · Published 1997-12-31 · 62 FR 68183
Document
Document number
97-33394
Federal Register citation
62 FR 68183
CFR reference
26 CFR 20
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1997-12-31
Treasury docket
TD 8744
Abstract
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.