federal_register: 2024-09644
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024-09644 | Relief Provisions Respecting Timely Allocation of GST Exemption and Certain GST Elections | Rule | This document contains final regulations that provide guidance describing the circumstances and procedures under which an extension of time will be granted to make certain allocations and elections related to the generation-skipping transfer (GST) tax. The statutory provision underlying these rules was enacted as part of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). The guidance affects individuals (or their estates) who failed to make a timely allocation of GST exemption, a timely election out of the GST automatic allocation rules, or certain other timely GST elections. | 2024-05-06 | 2024 | 5 | https://www.federalregister.gov/documents/2024/05/06/2024-09644/relief-provisions-respecting-timely-allocation-of-gst-exemption-and-certain-gst-elections | https://www.govinfo.gov/content/pkg/FR-2024-05-06/pdf/2024-09644.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations that provide guidance describing the circumstances and procedures under which an extension of time will be granted to make certain allocations and elections related to the generation-skipping transfer (GST) tax.... |