# Generation-Skipping Transfer Tax
> **IRS** · Final regulations. · Published 1997-05-20 · Effective 1997-05-20 · 62 FR 27498
## Document
- **Document number:** 97-13126
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 27498
- **CFR reference:** 26 CFR 26
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1997/05/20/97-13126/generation-skipping-transfer-tax)
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