Finanse publiczne · 14/11/2011
IRS Issues Final Regulations on Generation-Skipping Transfers (GST) and Reportable Transactions
The Internal Revenue Service (IRS) has released final regulations on generation-skipping transfers (GST) and reportable transactions, affecting taxpayers participating in listed transactions and material advisors to such transactions, as well as those involved in reportable transactions under section 6112 of the Internal Revenue Code.