Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction

What it does

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.

The Internal Revenue Service's summary, as published in the Federal Register.

What changed in the regulation

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 20

Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).

Compared with

The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.

Counted by the Tribune from Federal Register records since Jan. 1, 2025.

Before this

1 earlier Federal Register document under regulation identifier 1545-BQ88 since Jan. 1, 2025.

• July 10, 2026 Final regulations. Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures

What happens next and when

Effective date: These corrections are effective on July 24, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2024-0037 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register