Personal Income Tax – Beneficiaries’ Treatment of Accumulation Distribution by Trust


280-714 INACTIVE RULE

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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).