Finanse publiczne · 20.05.1997

Generation-Skipping Transfer Tax

This document contains final regulations relating to the generation-skipping transfer (GST) tax regulations under chapter 13 of the Internal Revenue Code (Code). This document amends the final regulations under section 2652 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 →

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