Late GST Allocation Reg. 26.2642-2(a)(2)
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Introduction
Does anyone have an example of how you determine the current value of a gift for Generation-Skipping Transfer Tax purposes when the gift is commingled with other assets and there are multiple late allocations.
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About the Topic
Looking for an example of the computation or sample allocation.
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Related Code Sections
Internal Revenue Code § 2642(a) and IRS Regulation § 26.2642-2(a)(2)
