Personal Income Tax – Beneficiaries’ Treatment of Accumulation Distribution by Trust
280-714 INACTIVE RULE
There is no interactive regulation text for this version of this Part. Use the "Regulation" tab to view the text of this Part.
Title | 280 | Department of Revenue |
Chapter | XXX | Old Regulations Which Were Not Assigned Chapter-Subchap-Part |
Subchapter | XX | Old Regulations Which Were Not Assigned Chapter-Subchap-Part |
Part | 714 | Personal Income Tax – Beneficiaries’ Treatment of Accumulation Distribution by Trust |
Type of Filing | Repeal |
Regulation Status | Inactive |
Effective | 06/11/2018 |
Regulation Authority:
RIGL 44-1-4
Purpose and Reason:
The purpose of this rulemaking is to repeal two personal income tax regulations, ERLIDs 657 (“Trust Distributions”) and 714 (“Personal Income Tax – Beneficiaries’ Treatment of Accumulation Distribution by Trust”). These regulations will be combined into a single new regulation entitled “Trust Distributions” (280-RICR-20-55-7).
INACTIVE RULE
Repeal
- effective from 06/11/2018