Internal Revenue Bulletin:  2004-42 

October 18, 2004 

ESTATE TAX


Table of Contents

REG-145988-03 REG-145988-03

Proposed regulations relate to the predeceased parent rule, which provides an exception to the general rules of section 2651 of the Code for determining the generation assignment of a transferee of property for generation-skipping transfer (GST) purposes. The proposed regulations also provide rules regarding a transferee assigned to more than one generation. A public hearing is scheduled for December 14, 2004.


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