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Enue Service 26 CFR Part 1 Definition of Grantor AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: This document contains final regulations defining the term grantor for purposes of part I of subchapter J, chapter 1 of the Internal Revenue Code. These regulations provide necessary guidance in determining who is the grantor of a trust in applying those Code sections. These regulations affect trusts and any person creating or funding a trust. DATES.

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Keywords relevant to Form 8890

  • 1999
  • 2000
  • subchapter
  • revest
  • cfr
  • rulemaking
  • Quinn
  • transferee
  • finalizes
  • 1--INCOME
  • Passthroughs
  • ners
  • remediation
  • exercisable
  • Wenzel
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