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url: https://www.federalregister.gov/documents/2026/07/24/2026-15008/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and
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category: government/us
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tags:
- Estate taxes
- Reporting and recordkeeping requirements
lang: en
published_at: '2026-07-24T00:00:00Z'
fetched_at: '2026-07-24T09:01:25.009282Z'
updated_at: '2026-07-24T09:05:29Z'
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summary: 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.
summary_source: official
summary_en: 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.
provenance:
  doc_id: 2026-15008
  doc_id_scheme: fr_docnum
  issuer:
  - Treasury Department
  - Internal Revenue Service
  doc_type: Rule
  subtype: null
  action: Final rule; correcting amendments.
  significant: false
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title: Revising Qualified Domestic Trust Regulations Under Section 2056A To Update
  Outdated References and Procedures; Correction
---

# Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction

## TL;DR
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 Points
- Estate taxes / Reporting and recordkeeping requirements

## Details
(本文なし。リンク先参照)

## Source
元記事: [Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction](https://www.federalregister.gov/documents/2026/07/24/2026-15008/revising-qualified-domestic-trust-regulations-under-section-2056a-to-update-outdated-references-and) — published 2026-07-24T00:00:00Z