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ESTATE TAX

Internal Revenue Bulletin 1999-49 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–103841–99, page 639. Proposed regulations under section 2601 of the Code relate to the retention of a trust’s exempt status for generation-skipping transfer tax purposes in the case of modifications, etc., to a trust. A public hearing is scheduled for March 15, 2000.

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▸Contents — Internal Revenue Bulletin 1999-49

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