# Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes
> **IRS** · Final regulations. · Published 2007-08-02 · Effective 2007-08-02 · 72 FR 42291
## Document
- **Document number:** E7-14852
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 42291
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2007/08/02/E7-14852/qualified-severance-of-a-trust-for-generation-skipping-transfer-gst-tax-purposes)
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