Internal Revenue Bulletin: 2004-39 |
September 27, 2004 |
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).
| More Internal Revenue Bulletins |