Internal Revenue Bulletin: 2011-50
December 12, 2011
Table of Contents
- T.D. 9555
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background and Explanation of Provisions
- Summary of Comments and Explanation of Provisions
- Section 20.2036-1(b)(1)(ii) — Determining the portion includible if the decedent’s retained annuity follows a preceding annuity interest.
- Clarification of §20.2036-1(c)(1)(ii), paragraph (i) of Example 1.
- Section 20.2036-1(c)(2)(ii) — Amount includible in the case of a graduated retained interest.
- Section 20.2036-1(c)(2) — Inclusion under sections 2036 and 2033.
- Organizational changes to and clarification of §20.2036-1(b) and (c).
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- T.D. 9554
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