Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (US Internal Revenue Service Regulation) (IRS) (2018 Edition‪)‬

The Law Library presents the complete text of the Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations providing guidance regarding the qualified severance of a trust for generation-skipping transfer (GST) tax purposes under section 2642(a)(3) of the Internal Revenue Code (Code), which was added to the Code by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). The regulations will affect trusts that are subject to the GST tax.

This ebook contains:
- The complete text of the Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure