Instructions for Form 706-GS(D) (3/2007)

Generation-Skipping Transfer Tax Return for Distributions

Section references are to the Internal Revenue Code unless otherwise noted.

For use with Form 706-GS(D) (Rev. February 2006) (Revised: 3/2007)

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Instructions for Form 706-GS(D) - Introductory Material
- What's New
General Instructions
Specific Instructions
- Part I
  - Line 1a
  - Line 1b
  - Line 1c
  - Line 2a
  - Line 2b
- Part II
  - Column b
  - Column c
- Part III
  - Line 4
  - Line 6
  - Line 9
Instructions for Form 706-GS(D) - Notices
- Privacy Act and Paperwork Reduction Act Notice.