WASHINGTON, July 24 -- Internal Revenue Service has issued a rule called: Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction.
The rule was published in the Federal Register on July 24 by Oluwafunmilayo Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration).
Summary: This document contains corrections to Treasury Decision 10050 published in the Federal Registeron Friday, July 10, 2026. Treasury Decision 10050 contains final regulations that amend the Federal estate tax regulations applicable to estates of decedents passing property to or for the benefit of a noncitizen spouse in a domestic trust that satisfi...