Generation-Skipping Transfer Tax

tax-irs · IRS · Rule · Published 1997-05-20 · Effective 1997-05-20 · 62 FR 27498

Document

Document number: 97-13126
Federal Register citation: 62 FR 27498
CFR reference: 26 CFR 26
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1997-05-20
Effective date: 1997-05-20
Treasury docket: TD 8720

Abstract

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

Authoritative: Federal Register document
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