Internal Revenue Bulletin: 2004-31 |
August 2, 2004 |
Table of Contents
REG-153841-02 REG-153841-02
Proposed regulations provide guidance for making the election under section 2632(c) of the Code to not have the deemed allocation of unused generation-skipping transfer (GST) tax exemption apply with regard to certain transfers to a GST trust. The regulations also provide guidance for making the election to treat a trust as a GST trust.
Rev. Proc. 2004-46 Rev. Proc. 2004-46
This procedure provides a simplified alternate method for certain taxpayers to obtain an extension of time under section 301.9100-3 of the regulations to make an allocation of the generation-skipping transfer exemption in accordance with section 2642(b)(1) of the Code. Notice 2001-50 modified.
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