federal_register: E7-14852

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
E7-14852 Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes Rule 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. 2007-08-02 2007 8 https://www.federalregister.gov/documents/2007/08/02/E7-14852/qualified-severance-of-a-trust-for-generation-skipping-transfer-gst-tax-purposes https://www.govinfo.gov/content/pkg/FR-2007-08-02/pdf/E7-14852.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BC50

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