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Bulletin No. 2004-42 October 18, 2004

ESTATE TAX

Internal Revenue Bulletin 2004-42 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–145988–03, page 693. Proposed regulations relate to the predeceased parent rule, which provides an exception to the general rules of section 2651 of the Code for determining the generation assignment of a transferee of property for generation-skipping transfer (GST) purposes. The proposed regulations also provide rules regarding a transferee assigned to more than one generation. A public hearing is scheduled for December 14, 2004.

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▸Contents — Internal Revenue Bulletin 2004-42
Internal Revenue Bulletin 2004-42

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