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Finanse publiczne · 12.06.1996

Generation-Skipping Transfer Tax

This document contains proposed regulations relating to the final generation-skipping transfer (GST) tax regulations under chapter 13 of the Internal Revenue Code (Code). This document proposes a change to the final regulations and is necessary to provide guidance to taxpayers so that they may comply with chapter 13 of the Code.

Source: Federal Register — Department of the TreasuryOpen original release →