Treasury Department, Internal Revenue Service
This document contains corrections to Treasury Decision 10050 published in the Federal Register on 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 satisfies all of the requirements under applicable Federal tax law and regulations to be a qualified domestic trust and for which the executor of the decedent's estate has made a qualified domestic trust election.
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 20 [TD 10050] RIN 1545-BQ88 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final rule; correcting amendments. SUMMARY: This document contains corrections to Treasury Decision 10050 published in the Federal Register on 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 satisfies all of the requirements under applicable Federal tax law and regulations to be a qualified domestic trust and for which the executor of the decedent's estate has made a qualified domestic trust election. DATES: Effective date: These corrections are effective on July 24, 2026. Applicability dates: For dates of applicability, see §§ 20.2056A-2(e), 20.2056A-4(e), 20.2056A-11(e), and 20.2056A-13. FOR FURTHER INFORMATION CONTACT: Donna Douglas at 202-317-6859 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 10050) subject to these corrections are issued under sections 2056A(a)(2), 2056A(e), and 7805(a) of the Internal Revenue Code. List of Subjects in 26 CFR Part 20 Estate taxes Reporting and recordkeeping requirements Correction to the Regulations Accordingly, 26 CFR part 20 is corrected by making the following correcting amendments: PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AF…
Other Federal Register documents from the same docket.
Citation: 91 FR 46724
