Internal Revenue Bulletin: 2005-35 |
August 29, 2005 |
Table of Contents
T.D. 9214 T.D. 9214
Final regulations under section 2651 of the Code provide an exception to the general rules for determining the generation assignment of a transferee of property for generation-skipping transfer (GST) purposes. The regulations also provide rules regarding a transferee assigned to more than one generation.
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