IRS Issues Proposed Regs on Information Reporting on Transactions with Foreign Trusts and Large Foreign Gifts, Proposed Regulations, NPRM REG-124850-08

The IRS has released proposed regulations that provide guidance regarding information reporting of transactions with foreign trusts and receipt of large foreign gifts and regarding loans from, and uses of property of, foreign trusts. Further, the IRS has issued proposed amendments to the regulations relating to foreign trusts having one or more

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