{"abstract":"This document contains proposed regulations relating to a tax on United States citizens and residents who receive gifts or bequests from certain individuals who relinquished United States citizenship or ceased to be lawful permanent residents of the United States on or after June 17, 2008. These proposed regulations affect taxpayers who receive covered gifts or covered bequests on or after the date these regulations are published as final regulations in the Federal Register. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2015/09/10/2015-22574.html","cfr_references":[{"chapter":null,"citation_url":null,"part":28,"title":26}],"citation":"80 FR 54447","comment_url":null,"comments_close_on":"2015-12-09","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by December 9, 2015. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for January 6, 2016, at 10 a.m., must be received by December 9, 2015.","disposition_notes":null,"docket_ids":["REG-112997-10"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":21,"comment_start_date":"2015-09-10","updated_at":"2023-02-28T23:57:49.259-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2015-0045-0001","allow_late_comments":null,"id":"IRS-2015-0045-0001","comment_end_date":"2015-12-10","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2015-0045","title":"Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10)"}],"document_number":"2015-22574","effective_on":null,"end_page":54468,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/09/10/2015-22574.xml","html_url":"https://www.federalregister.gov/documents/2015/09/10/2015-22574/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from","images":{"EP10SE15.000":{"large":"https://img.federalregister.gov/EP10SE15.000/EP10SE15.000_large.png","medium":"https://img.federalregister.gov/EP10SE15.000/EP10SE15.000_medium.png","original_size":"https://img.federalregister.gov/EP10SE15.000/EP10SE15.000_original_size.png"}},"images_metadata":{"EP10SE15.000":{"large":{"identifier":"EP10SE15.000","content_type":"image/png","size":2155,"width":345,"sha":"5ccaf68c77dba12639d7cbe2e2bff0a4","url":"https://img.federalregister.gov/EP10SE15.000/EP10SE15.000_large.png","height":53},"medium":{"identifier":"EP10SE15.000","content_type":"image/png","size":887,"width":162,"sha":"1ab90739c8ca802f37bc1dbb775e99c7","url":"https://img.federalregister.gov/EP10SE15.000/EP10SE15.000_medium.png","height":25},"original_size":{"identifier":"EP10SE15.000","content_type":"image/png","size":1190,"width":614,"sha":"66c146f4d8a87ea673355c3eb26c108c","url":"https://img.federalregister.gov/EP10SE15.000/EP10SE15.000_original_size.png","height":95}}},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-22574?publication_date=2015-09-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-09-10/2015-22574/mods.xml","not_received_for_publication":null,"page_length":22,"page_views":{"count":4467,"last_updated":"2026-10-25 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-09-10/pdf/2015-22574.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-22574.pdf?1441802722","publication_date":"2015-09-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/09/10/2015-22574.txt","regulation_id_number_info":{"1545-BJ43":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BJ43/imposition-of-tax-on-gifts-and-bequests-from-expatriates","title":"Imposition of Tax on Gifts and Bequests From Expatriates","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BJ43&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ43"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BJ43/imposition-of-tax-on-gifts-and-bequests-from-expatriates","title":"Imposition of Tax on Gifts and Bequests From Expatriates"},"comments_count":21,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2015-0045","supporting_documents_count":0,"docket_id":"IRS-2015-0045","document_id":"IRS-2015-0045-0001","regulation_id_number":"1545-BJ43","title":"Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10)","checked_regulationsdotgov_at":"2023-03-01T04:57:48Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":54447,"subtype":null,"title":"Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates","toc_doc":"Imposition of Tax on Certain Gifts and Bequests from Covered Expatriates","toc_subject":"Guidance:","topics":["Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":80}