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Part III. Administrative, Procedural, and Miscellaneous

SEC. 2. PROCEDURE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 95–3 is amplified by adding to section 5 the following: Section 2601.—Generation-Skipping Transfer Tax Imposed.—Whether a trust that is excepted from the application of the generation-skipping transfer tax because it was irrevocable on September 25, 1985, will lose its excepted status if the situs of the trust is changed from the Untied States to a situs outside of the United States.

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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