Internal Revenue Bulletin:  2011-52 

December 27, 2011 

GIFT TAX


Table of Contents

Notice 2011-101 Notice 2011-101

This notice requests comments on proposed guidance concerning the income, gift, estate, and/or generation-skipping transfer tax consequences in situations in which transfers by a trustee from an irrevocable trust to another irrevocable trust (sometimes called “decanting”) results in a change of beneficial interests.


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