Internal Revenue Bulletin:  2006-8 

February 21, 2006 

GIFT TAX


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Notice 2006-15 Notice 2006-15

Until further guidance is issued, the Service will disregard a spousal right of election for purposes of determining whether a charitable remainder annuity trust (CRAT) or charitable remainder unitrust (CRUT) meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code, provided that the right of election is not exercised. Rev. Proc. 2005-24 modified.


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