ESTATE TAX

Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9214, page 435. Final regulations under section 2651 of the Code provide an exception to the general rules for determining the generation assignment of a transferee of property for generation-skipping transfer (GST) purposes. The regulations also provide rules regarding a transferee assigned to more than one generation.

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▸Contents — Internal Revenue Bulletin 2005-35

Internal Revenue Bulletin 2005-35

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