Table of Contents

• T.D. 9555
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • 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
    • PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
  • Drafting Information
• T.D. 9554
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
    • PART 301—PROCEDURE AND ADMINISTRATION.
  • Drafting Information