Generation-Skipping Transfer Tax

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 26 [PS-22-96] RIN 1545-AU26

TITLE: Generation-Skipping Transfer Tax

AGENCY: Internal Revenue Service (IRS), Treasury

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains proposed regulations relating to the final generation-skipping transfer (GST) tax regulations under chapter 13 of the Internal Revenue Code (Code). This document proposes a change to the final regulations and is necessary to provide guidance to taxpayers so that they may comply with chapter 13 of the Code.

DATES: Written comments and requests for a public hearing must be received by September 10, 1996.

ADDRESSES: Send submissions to: CC: DOM: CORP: R (PS-22-96), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the hours of 8 a.m. and 5 p.m. to: CC: DOM: CORP: R (PS-22-96), Courier's Desk, Internal Revenue Service, 1111 Constitution NW., Washington, DC. 20224.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulation, James F. Hogan, (202) 622-3090 (not a toll-free number); concerning submissions, Christina Vasquez, (202) 622- 7180, (not a toll-free number).

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