Internal Revenue Bulletin: 2004-42 |
October 18, 2004 |
Table of Contents
REG-145988-03 REG-145988-03
Proposed regulations relate to the predeceased parent rule, which provides an exception to the general rules of section 2651 of the Code for determining the generation assignment of a transferee of property for generation-skipping transfer (GST) purposes. The proposed regulations also provide rules regarding a transferee assigned to more than one generation. A public hearing is scheduled for December 14, 2004.
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