| 000 | 01160nab a2200193 c 4500 | ||
|---|---|---|---|
| 999 |
_c150110 _d150110 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217180508.0 | ||
| 007 | ta | ||
| 008 | 241212s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_966107 _aElliot, Carrie Brandon |
|
| 245 | 1 | 2 |
_aA clarification of foreign trust reporting rules for U.S. owners _c by Carrie Brandon Elliot |
| 260 | _c2024 | ||
| 520 | _aPublished May 8, new proposed regs (REG-124850-08) provide guidance on information reporting of transactions with foreign trusts, receipt of large foreign gifts, loans from foreign trusts, and uses of foreign trust property. The regs also contain proposed amendments to the rules governing foreign trusts that have one or more U.S. beneficiaries. The proposed regs affect U.S. persons that own or transact with foreign trusts or that receive large gifts or bequests from foreign persons. | ||
| 650 | 4 |
_946513 _aIMPUESTO SOBRE SUCESIONES Y DONACIONES |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 773 | 0 |
_9172620 _oOP 138-Bis/2024/115/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 11, September 9 2024, p. 1675-1681 |
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| 942 | _cART | ||