Internal Revenue Bulletin:  2004-39 

September 27, 2004 

ESTATE TAX


Table of Contents

REG-145987-03 REG-145987-03

Proposed regulations under section 2642 of the Code provide guidance regarding the qualified severance of a trust for generation-skipping transfer (GST) tax purposes under section 2642(a)(3), which was added to the Code by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).


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