Date: 2015-09-10
Links to Federal Register: HTML, PDF
Document Number: 2015-22574, RIN: 1545-BJ43
Action: Notice of proposed rulemaking and notice of public hearing.
Abstract: This document contains proposed regulations relating to a tax on United States citizens and residents who receive gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States on or after June 17, 2008. These proposed regulations affect taxpayers who receive covered gifts or covered bequests on or after the date these regulations are published as final regulations in the Federal Register. This document also provides notice of a public hearing on these proposed regulations.
| Notable phrases | Frequency |
|---|---|
| foreign trust | 259 |
| covered gift(s) (and|or) covered bequest(s) | 233 |
| section 2801 tax | 155 |
| U.S. citizen or resident | 90 |
| domestic trust | 84 |
| Form 708 | 77 |
| gift or bequest | 37 |
| power of appointment | 36 |
| covered expatriate(s) | 8 |
| Reg. Cites | Frequency |
|---|---|
| 28.2801-5(d) | 15 |
| 28.2801-2(e) | 9 |
| 28.6001-1 | 6 |
| 28.6011-1 | 6 |
| 28.2801-2(b) | 6 |
| 28.6071-1 | 6 |
| 28.2801-3 | 6 |
| 28.2801-7 | 5 |
| 28.2801-4 | 5 |
| 28.6091-1 | 5 |
| 28.2801-1 | 5 |
| 28.6101-1 | 4 |
| 28.6107-1 | 4 |
| 28.6109-1 | 4 |
| 28.6081-1 | 4 |
| 28.6060-1 | 4 |
| 28.2801-5 | 4 |
| 28.6151-1 | 4 |
| 28.6696-1 | 4 |
| 28.6695-1 | 4 |
| Sec. Cites | Frequency |
|---|---|
| 2801 | 279 |
| 6048(c) | 7 |
| 2503(b) | 7 |
| 6651 | 6 |
| 2801(c) | 6 |
| 2801(e)(4) | 5 |
| 2801(e)(3) | 5 |
| 664 | 5 |
| 164 | 5 |
| 6039F | 5 |
| 877A(g)(1) | 4 |
| 877A | 4 |
| 6695A | 3 |
| 6677(a) | 3 |
| 6501 | 3 |
| 6694 | 3 |
| 501(c) | 2 |
| 501(a) | 2 |
| 6039F(c)(1)(A) | 2 |
Statistics
Number of pages: 22, words: 26,570, sentences: 926
Average words per sentence: 28