Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes

tax-irs · IRS · Rule · Published 2007-08-02 · Effective 2007-08-02 · 72 FR 42291

Document

Document number: E7-14852
Federal Register citation: 72 FR 42291
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2007-08-02
Effective date: 2007-08-02
Treasury docket: TD 9348

Abstract

This document contains final regulations providing guidance regarding the qualified severance of a trust for generation-skipping transfer (GST) tax purposes under section 2642(a)(3) of the Internal Revenue Code (Code), which was added to the Code by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). The regulations will affect trusts that are subject to the GST tax.

Source

Authoritative: Federal Register document
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