Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - Paperback

by The Law Library (Author)

Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 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. This book contains: - The complete text of the Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section