This document provides a change of location for a public hearing on proposed regulations (REG-119097-05, 2007-28 I.R.B. 74) providing guidance on the portion of a trust properly includible in a grantor’s gross estate under Internal Revenue Code sections 2036 and 2039 if the grantor has retained the use of property in a trust or the right to annuity, unitrust, or other income payment from such trust for life, for any period not ascertainable without reference to the grantor’s death, or for a period that does not in fact end before the grantor’s death.
The public hearing was originally being held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC. The hearing location has changed. The public hearing will be held in room 2116, Internal Revenue Building, 1111 Constitution Avenue, NW, Washington, DC.
LaNita Van Dyke, (202) 622-3215 or Richard Hurst at Richard.A.Hurst@irscounsel.treas.gov.
The subject of the public hearing is a notice of proposed rulemaking (REG-119097-05) that was published in the Federal Register on Thursday, June 7, 2007 (72 FR 31487).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons, who submit written comments and outlines by September 5, 2007, may present oral comments at the hearing.
A period of 10 minutes is allotted to each person for presenting oral comments. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing.
LaNita Van Dyke,The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.