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TD 8395 - Special Valuation Rules

OMB 1545-1241 ยท TREAS/IRS.

OMB 1545-1241

Section 2701 of the Internal Revenue Code allows various elections by family members who make gifts of common stock or partnership interests and retain senior interest. The elections affect the value of the gifted interests and the retained interests. This document contains final regulations relating to chapter 14 of the Internal Revenue Code as enacted in the Omnibus Budget Reconciliation Act of 1990, Pub Law 101-508, 104 Stat. 1388. These previously approved regulations provide special valuation rules for purposes of Federal estate and gift taxes imposed under chapter 1 and 12 of the Code. In addition, these regulations provide rules involving lapsing rights and other transactions that are treated as completed transfers under chapter 14.

The latest form for TD 8395 - Special Valuation Rules expires 2021-12-31 and is listed under ICR 201806-1545-016.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
SUP STAT 1545-1241 (TD 8395).docxSupporting Statement A
TD 8395 - Special Valuation Rules Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202108-1545-013 Extension without change of a currently approved collection 2021-12-31 Approved without change
201806-1545-016 Extension without change of a currently approved collection 2018-10-30 Approved without change
201508-1545-012 Extension without change of a currently approved collection 2015-09-17 Approved without change
201207-1545-028 Extension without change of a currently approved collection 2012-07-30 Approved without change
200904-1545-018 Extension without change of a currently approved collection 2009-05-27 Approved without change
200604-1545-045 Extension without change of a currently approved collection 2006-04-28 Approved without change
200305-1545-009 Extension without change of a currently approved collection 2003-05-09 Approved without change
200004-1545-033 Extension without change of a currently approved collection 2000-04-28 Approved without change
199704-1545-021 Extension without change of a currently approved collection 1997-04-21 Approved without change
199404-1545-002 Revision of a currently approved collection 1994-04-04 Approved without change
199403-1545-030 No material or nonsubstantive change to a currently approved collection 1994-03-29 Approved with change
199103-1545-014 New collection (Request for a new OMB Control Number) 1991-03-28 Approved without change