§ 26.2611-1. Generation-skipping transfer defined.
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/us/cfr/t26/s§ 26.2611-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A generation-skipping transfer
(GST)is an event that is either a direct skip, a taxable distribution, or a taxable termination. See § 26.2612-1 for the definition of these terms. The determination as to whether an event is a GST is made by reference to the most recent transfer subject to the estate or gift tax. See § 26.2652-1(a)(2) for determining whether a transfer is subject to Federal estate or gift tax.
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§ 26.2611-1
Generation-skipping transfer defined.
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