Data / Federal rules / 2026-15008
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction
The Internal Revenue Service published this final rule in the Federal Register on July 24, 2026. It took effect on July 24, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-15008
- Type
- Final rule
- Action
- Final rule; correcting amendments
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 24, 2026
- Takes effect
- July 24, 2026
- Dates
- Effective date: These corrections are effective on July 24, 2026.
- Docket
- TD 10050
- Regulation ID (RIN)
- 1545-BQ88
- Code of Federal Regulations
- 26 CFR 20
- Topics
- Estate taxes; Reporting and recordkeeping requirements
- Pages
- 1
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Everything from the Internal Revenue Service · Rules on estate taxes · Rules on reporting and recordkeeping requirements · Published in July 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.