Finanse publiczne · 06/09/2017
Comment Request for Sale of Residence From Qualified Personal Residence Trust (T.D. 8743)
The Internal Revenue Service (IRS) is seeking public comments on a proposed rule (T.D. 8743) that would allow the sale of a primary residence from a Qualified Personal Residence Trust (QPRT). The QPRT is a type of irrevocable trust designed to help individuals avoid estate taxes on the sale of their primary residence.