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Bulletin No. 2004-39 September 27, 2004

ESTATE TAX

Internal Revenue Bulletin 2004-39 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–145987–03, page 523. Proposed regulations under section 2642 of the Code provide guidance regarding the qualified severance of a trust for generation-skipping transfer (GST) tax purposes under section 2642(a)(3), which was added to the Code by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).

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▸Contents — Internal Revenue Bulletin 2004-39
Internal Revenue Bulletin 2004-39

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