Generation-Skipping Transfer Tax

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 26, 301 and 602 [TD 8644] RIN 1545-AJ11

RIN 1545-AL75 RIN 1545-AO89

TITLE: Generation-Skipping Transfer Tax

AGENCY: Internal Revenue Service, Treasury

ACTION: Final and temporary regulations

SUMMARY: 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.

DATES: These regulations are effective December 27, 1995.

FOR FURTHER INFORMATION CONTACT: James F. Hogan, (202) 622-3090 (not a toll free number).

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