Internal Revenue Bulletin:  2005-35 

August 29, 2005 

ESTATE TAX


Table of Contents

T.D. 9214 T.D. 9214

Final regulations under section 2651 of the Code provide an exception to the general rules for determining the generation assignment of a transferee of property for generation-skipping transfer (GST) purposes. The regulations also provide rules regarding a transferee assigned to more than one generation.


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