Table of Contents

• Rev. Rul. 2006-56
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2006-58
  • ISSUES
  • FACTS
    • Situation 1
    • Situation 2
  • LAW
  • ANALYSIS
    • 1. Effect of allocation of excess inclusion income to a charitable remainder trust on its eligibility for exemption from tax under section 664(c) for the taxable year.
    • 2. Status of a charitable remainder trust as a disqualified organization.
    • 3. Application of the pass-thru entity tax under section 860E(e)(6)(A).
  • HOLDINGS
  • DRAFTING INFORMATION
• T.D. 9290
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Explanation of Changes
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• T.D. 9291
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Explanation of Changes
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• T.D. 9287
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information