federal_register: 95-30873

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
95-30873 Generation-Skipping Transfer Tax Rule This document contains final generation-skipping transfer (GST) tax regulations under chapter 13 of the Internal Revenue Code (Code), as added by section 1431 of the Tax Reform Act of 1986. Changes to the applicable law were made by the Tax Reform Act of 1986, the Technical and Miscellaneous Revenue Act of 1988, and the Revenue Reconciliation Act of 1989. The regulations are necessary to provide guidance to taxpayers so that they may comply with chapter 13 of the Code. 1995-12-27 1995 12 https://www.federalregister.gov/documents/1995/12/27/95-30873/generation-skipping-transfer-tax https://www.govinfo.gov/content/pkg/FR-1995-12-27/pdf/95-30873.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final generation-skipping transfer (GST) tax regulations under chapter 13 of the Internal Revenue Code (Code), as added by section 1431 of the Tax Reform Act of 1986. Changes to the applicable law were made by the Tax Reform Act...

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