Treasury Decisions

Bulk operations
An interesting case teaches us important lessons about gifts with restrictions.

C. Scott Meyer presents an intriguing analysis of the Atkinson case, one that involved a poorly managed and maintained CRT.


In a recent Tax Court Case, a Massachusetts couple were denied charitable income tax deductions for easements they granted for two properties located in a dedicated Boston Historic District. While there were other tax issues in the case, as well, the issue of the...

The IRS has issued temporary regulations describing the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain...
In Treasury Decision 8923, the IRS has finalized the "ghoul" charitable lead trust Regulations proposed on April 5, 2000. The final Regulations provide rules for the qualification of a guaranteed annuity interest or unitrust interest for purposes of the income, estate...
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7520 Rates:  December 3.6%  November 3.6%  October 3.4%

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Define: Treasury Decisions

The IRS’ vehicle for officially releasing final regulations. Treasury Decisions are published upon release in the Federal Register.