Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 3. PROCEDURE
Internal Revenue Bulletin 1997-17 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 97–3 is amplified by adding to section 5 the following: Section 664.—Charitable Remainder Trusts.— Whether a trust that will calculate the unitrust amount under § 664(d)(3) qualifies as a § 664 charitable remainder trust when a grantor, a trustee, a benefi
Drafting Information
The principal author of this notice is Donna Prestia of the Employee Plans Division. For further information regarding this notice, call (202) 622–6076 between 2:30 and 4:00 p.m. Eastern time (not a toll-free number). Ms. Prestia’s number is (202) 622–7377 (also not a toll-free number).
26 CFR 601.201: Rulings and determination letters. (Also Part I, sections 664, 1.664–1(a)(4).)
Rev. Proc. 97–23
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