GIFT TAX

Internal Revenue Bulletin 2006-8 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2006–15, page 501. Until further guidance is issued, the Service will disregard a spousal right of election for purposes of determining whether a charitable remainder annuity trust (CRAT) or charitable remainder unitrust (CRUT) meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code, provided that the right of election is not exercised. Rev. Proc. 2005–24 modified.

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▸Contents — Internal Revenue Bulletin 2006-8

Internal Revenue Bulletin 2006-8

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