federal_register: E8-8033

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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
E8-8033 Regulations Under Section 2642(g) Proposed Rule This document contains proposed regulations providing guidance under section 2642(g)(1). The proposed regulations describe the circumstances and procedures under which an extension of time will be granted under section 2642(g)(1). The proposed guidance affects individuals (or their estates) who failed to make a timely allocation of generation-skipping transfer (GST) exemption to a transfer, and individuals (or their estates) who failed to make a timely election under section 2632(b)(3) or (c)(5). This document also provides notice of a public hearing. 2008-04-17 2008 4 https://www.federalregister.gov/documents/2008/04/17/E8-8033/regulations-under-section-2642g https://www.govinfo.gov/content/pkg/FR-2008-04-17/pdf/E8-8033.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations providing guidance under section 2642(g)(1). The proposed regulations describe the circumstances and procedures under which an extension of time will be granted under section 2642(g)(1). The proposed guidance... 1545-BH63

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