ESTATE TAX
Internal Revenue Bulletin 2005-31 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9208, page 157. Final regulations under section 2632(c)(5)(A)(i) of the Code provide guidance for making the election to not have the deemed allocation of unused generation-skipping transfer (GST) tax exemption under section 2632(c)(1) apply with regard to certain transfers to a GST trust, as defined in section 2632(c)(3)(B). The regulations also provide guidance for making the election under section 2632(c)(5)(A)(ii) to treat a trust as a GST trust.
Announcements of Disbarments and Suspensions begin on page 249. Finding Lists begin on page ii.
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