Journal Issue:
Agricultural Law Digest: Volume 2, Issue 21
Agricultural Law Digest: Volume 2, Issue 21
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Generation Skipping—The $1 Million Exemption
(
1991-10-25)
For most farm and ranch families, the most significant feature of the generation skipping transfer tax (GSTT) is the $1 million exemption per transferor. An exemption of $2 million was available through 1989 for transfers to grandchildren.
Publication
Cases, Regulations, and Statutes
(
1991-10-25)