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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2008-07-14/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Mon, Dec 1 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Mon, Dec 1 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
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  <title><![CDATA[  Grantor Retained Interest Trusts--Application of Sections 2036  and 2039]]></title>
  <link>http://thefederalregister.com/d.p/2008-07-14-E8-15941</link>
  <description><![CDATA[ This document contains final regulations providing guidance on 
the portion of property transferred to a trust or otherwise, that is 
properly includible in a grantor's gross estate under Internal Revenue 
Code (Code) sections 2036 and 2039 if the grantor has retained the use 
of the property or the right to an annuity, unitrust, or other payment 
from such property for life, for any period not ascertainable without 
reference to the grantor's death, or for a period that does not in fact 
end before the grantor's death. The final regulations affect estates 
that are required to file Form 706, United States Estate (and 
GenerationSkipping Transfer) Tax Return.
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  <guid>http://thefederalregister.com/d.p/2008-07-14-E8-15941</guid>
  <pubDate>Mon, Jul 14 2008 11:00:00 GMT</pubDate>
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  <title><![CDATA[  REMIC Residual Interests--Accounting for REMIC Net Income  (Including Any Excess Inclusions) (Foreign Holders)]]></title>
  <link>http://thefederalregister.com/d.p/2008-07-14-E8-15940</link>
  <description><![CDATA[ This document contains final regulations relating to income 
that is associated with a residual interest in a Real Estate Mortgage 
Investment Conduit (REMIC) and that is allocated through certain 
entities to foreign persons who have invested in those entities. The 
foreign persons covered by these regulations include partners in 
domestic partnerships, shareholders of real estate investment trusts, 
shareholders of regulated investment companies, participants in common 
trust funds, and patrons of subchapter T cooperatives. These 
regulations are necessary to prevent inappropriate avoidance of current 
income tax liability by foreign persons to whom income from REMIC 
residual interests is allocated.
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  <guid>http://thefederalregister.com/d.p/2008-07-14-E8-15940</guid>
  <pubDate>Mon, Jul 14 2008 11:00:00 GMT</pubDate>
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