# 26 U.S. Code § 2642 - Inclusion ratio

If a trust is severed in a qualified severance, the trusts resulting from such severance shall be treated as separate trusts thereafter for purposes of this chapter.

If a trust has an inclusion ratio of greater than zero and less than 1, a severance is a qualified severance only if the single trust is divided into two trusts, one of which receives a fractional share of the total value of all trust assets equal to the applicable fraction of the single trust immediately before the severance. In such case, the trust receiving such fractional share shall have an inclusion ratio of zero and the other trust shall have an inclusion ratio of 1.

If property is transferred as a result of the death of the transferor, the value of such property for purposes of subsection (a) shall be its value as finally determined for purposes of chapter 11; except that, if the requirements prescribed by the Secretary respecting allocation of post-death changes in value are not met, the value of such property shall be determined as of the time of the distribution concerned.

If the value of property is included in the estate of a spouse by virtue of section 2044, and if such spouse is treated as the transferor of such property under section 2652(a), the value of such property for purposes of subsection (a) shall be its value for purposes of chapter 11 in the estate of such spouse.

In the case of a direct skip which is a nontaxable gift, the inclusion ratio shall be zero.

If a transfer of property is made to a trust in existence before such transfer, the applicable fraction for such trust shall be recomputed as of the time of such transfer in the manner provided in paragraph (2).

In determining whether to grant relief under this paragraph, the Secretary shall take into account all relevant circumstances, including evidence of intent contained in the trust instrument or instrument of transfer and such other factors as the Secretary deems relevant. For purposes of determining whether to grant relief under this paragraph, the time for making the allocation (or election) shall be treated as if not expressly prescribed by statute.

An allocation of GST exemption under section 2632 that demonstrates an intent to have the lowest possible inclusion ratio with respect to a transfer or a trust shall be deemed to be an allocation of so much of the transferor’s unused GST exemption as produces the lowest possible inclusion ratio. In determining whether there has been substantial compliance, all relevant circumstances shall be taken into account, including evidence of intent contained in the trust instrument or instrument of transfer and such other factors as the Secretary deems relevant.

2001—Subsec. (a)(3). Pub. L. 107–16, § 562(a), added par. (3).

Subsec. (b)(1). Pub. L. 107–16, § 563(a), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: “If the allocation of the GST exemption to any property is made on a gift tax return filed on or before the date prescribed by section 6075(b) or is deemed to be made under section 2632(b)(1)—

“(A) the value of such property for purposes of subsection (a) shall be its value for purposes of chapter 12, and

“(B) such allocation shall be effective on and after the date of such transfer.”

Subsec. (b)(2)(A). Pub. L. 107–16, § 563(b), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: “If property is transferred as a result of the death of the transferor, the value of such property for purposes of subsection (a) shall be its value for purposes of chapter 11; except that, if the requirements prescribed by the Secretary respecting allocation of post-death changes in value are not met, the value of such property shall be determined as of the time of the distribution concerned.”

Subsec. (g). Pub. L. 107–16, § 564(a), added subsec. (g).

1990—Subsec. (b)(3). Pub. L. 101–508, § 11704(a)(36), amended Pub. L. 100–647, § 1014(g)(4)(F)(ii). See 1988 Amendment note below.

Subsec. (c)(2). Pub. L. 101–508, § 11703(c)(2), inserted at end: “Rules similar to the rules of section 2652(c)(3) shall apply for purposes of subparagraph (A).”

Subsec. (c)(2)(B). Pub. L. 101–508, § 11703(c)(1), substituted “the trust does not terminate before the individual dies” for “such individual dies before the trust is terminated”.

Subsec. (d)(2)(B)(i)(I). Pub. L. 101–508, § 11704(a)(17), substituted “State” for “state”.

1989—Subsec. (b)(1), (3). Pub. L. 101–239 substituted “a gift tax return filed on or before the date prescribed by section 6075(b)” for “a timely filed gift tax return required by section 6019” in introductory provisions.

1988—Subsec. (a)(2). Pub. L. 100–647, § 1014(g)(4)(B), struck out at end “Except as provided in paragraphs (3) and (4) of subsection (b), the value determined under subparagraph (B)(i) shall be of the property as of the time of the transfer to the trust (or the direct skip).”

Subsec. (b). Pub. L. 100–647, § 1014(g)(4)(D), inserted “Except as provided in subsection (f)—” as introductory provision.

Subsec. (b)(2)(A). Pub. L. 100–647, § 1014(g)(4)(C), inserted before period at end “; except that, if the requirements prescribed by the Secretary respecting allocation of post-death changes in value are not met, the value of such property shall be determined as of the time of the distribution concerned.”

Subsec. (b)(2)(B). Pub. L. 100–647, § 1014(g)(4)(E), substituted “to property transferred at death” for “at or after death” in heading and “to property transferred as a result of the death of the transferor” for “at or after the death of the transferor” in text.

Subsec. (b)(3). Pub. L. 100–647, § 1014(g)(4)(F)(ii), as amended by Pub. L. 101–508, § 11704(a)(36), substituted “Allocations to inter vivos transfers” for “Inter vivos allocations” in heading.

Pub. L. 100–647, § 1014(g)(4)(F)(i), substituted “to any property not transferred as a result of the death of the transferor is” for “to any property is made during the life of the transferor but is”.

Subsec. (c). Pub. L. 100–647, § 1014(g)(17)(A), inserted “direct skips which are” in heading and amended text generally. Prior to amendment, text read as follows:

“(1) Direct skips.—In the case of any direct skip which is a nontaxable gift, the inclusion ratio shall be zero.

“(2) Treatment of nontaxable gifts made to trusts.—

“(A) In general.—Except as provided in subparagraph (B), any nontaxable gift which is not a direct skip and which is made to a trust shall not be taken into account under subsection (a)(2)(B).

“(B) Determination of 1st transfer to trust.—In the case of any nontaxable gift referred to in subparagraph (A) which is the 1st transfer to the trust, the inclusion ratio for such trust shall be zero.

“(3) Nontaxable gift.—For purposes of this section, the term ‘nontaxable gift’ means any transfer of property to the extent such transfer is not treated as a taxable gift by reason of—

“(A) section 2503(b) (taking into account the application of section 2513), or

“(B) section 2503(e).”

Subsec. (d)(1). Pub. L. 100–647, § 1014(g)(17)(B), struck out “(other than a nontaxable gift)” after “transfer of property”.

Subsec. (d)(2)(B)(i). Pub. L. 100–647, § 1014(g)(18), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “the value of the property involved in such transfer, reduced by any charitable deduction allowed under section 2055 or 2522 with respect to such property, and”.

Subsec. (e). Pub. L. 100–647, § 1014(g)(3)(A), added subsec. (e).

Subsec. (f). Pub. L. 100–647, § 1014(g)(4)(A), added subsec. (f).

Pub. L. 107–16, title V, § 562(b), June 7, 2001, 115 Stat. 90, provided that:

Pub. L. 107–16, title V, § 563(c), June 7, 2001, 115 Stat. 91, provided that:

Pub. L. 107–16, title V, § 564(b), June 7, 2001, 115 Stat. 91, provided that:

Pub. L. 101–508, title XI, § 11703(c)(4), Nov. 5, 1990, 104 Stat. 1388–517, provided that:

Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.

Pub. L. 100–647, title I, § 1014(g)(3)(B), Nov. 10, 1988, 102 Stat. 3563, provided that:

Pub. L. 100–647, title I, § 1014(g)(17)(C), Nov. 10, 1988, 102 Stat. 3567, provided that:

Amendment by section 1014(g)(4), (18) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.

**Written determinations for this section**

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- Extension of Time for Making Certain Elections : 2015-12-04
- Inclusion Ratio : 2015-12-04
- Special Rules for Allocation of GST Exemption : 2015-12-04
- Extension of Time for Making Certain Elections : 2015-11-27
- Inclusion Ratio : 2015-11-27
- Deemed Allocation to Certain Lifetime Direct Skips : 2015-11-27
- Extension of Time for Making Certain Elections : 2015-11-27
- Inclusion Ratio : 2015-11-27
- Deemed Allocation to Certain Lifetime Direct Skips : 2015-11-27
- Extension of Time for Making Certain Elections : 2015-09-11
- Inclusion Ratio : 2015-09-11
- Extension of Time for Making Certain Elections : 2015-09-04
- Inclusion Ratio : 2015-09-04
- Special Rules for Allocation of GST Exemption : 2015-09-04
- Inclusion Ratio : 2015-09-04
- Special Rules for Allocation of GST Exemption : 2015-09-04
- Extension of Time for Making Certain Elections : 2015-09-04
- Inclusion Ratio : 2015-09-04
- Special Rules for Allocation of GST Exemption : 2015-09-04
- Extension of Time for Making Certain Elections : 2015-08-07
- Inclusion Ratio : 2015-08-07
- Deemed Allocation to Certain Lifetime Direct Skips : 2015-08-07
- Extension of Time for Making Certain Elections : 2015-07-17
- Inclusion Ratio : 2015-07-17
- Special Rules for Allocation of GST Exemption : 2015-07-17
- Extension of Time for Making Certain Elections : 2015-07-17
- Inclusion Ratio : 2015-07-17
- Special Rules for Allocation of GST Exemption : 2015-07-17
- Inclusion Ratio : 2015-07-03
- Inclusion Ratio : 2015-07-03
- Extension of Time for Making Certain Elections : 2015-06-26
- Inclusion Ratio : 2015-06-26
- Other Definitions : 2015-06-26
- Extension of Time for Making Certain Elections : 2015-06-26
- Inclusion Ratio : 2015-06-26
- Other Definitions : 2015-06-26
- Extension of Time for Making Certain Elections : 2015-05-08
- Inclusion Ratio : 2015-05-08
- Special Rules for Allocation of GST Exemption : 2015-05-08
- Extension of Time for Making Certain Elections : 2015-04-24
- Inclusion Ratio : 2015-04-24
- Deemed Allocation to Certain Lifetime Direct Skips : 2015-04-24
- Extension of Time for Making Certain Elections : 2014-12-12
- Inclusion Ratio : 2014-12-12
- Inclusion Ratio : 2014-11-21
- Extension of Time for Making Certain Elections : 2014-10-31
- Inclusion Ratio : 2014-10-31
- Deemed Allocation to Certain Lifetime Direct Skips : 2014-10-31
- Extension of Time for Making Certain Elections : 2014-09-19
- Inclusion Ratio : 2014-09-19
- Deemed Allocation to Certain Lifetime Direct Skips : 2014-09-19
- Extension of Time for Making Certain Elections : 2014-09-12
- Inclusion Ratio : 2014-09-12
- Extension of Time for Making Certain Elections : 2014-09-12
- Inclusion Ratio : 2014-09-12
- Extension of Time for Making Certain Elections : 2014-08-08
- Inclusion Ratio : 2014-08-08
- Extension of Time for Making Certain Elections : 2014-05-09
- Inclusion Ratio : 2014-05-09
- Deemed Allocation to Certain Lifetime Direct Skips : 2014-05-09
- Extension of Time for Making Certain Elections : 2014-05-02
- Inclusion Ratio : 2014-05-02
- Deemed Allocation to Certain Lifetime Direct Skips : 2014-05-02
- Extension of Time for Making Certain Elections : 2014-05-02
- Inclusion Ratio : 2014-05-02
- Special Rules for Allocation of GST Exemption : 2014-05-02
- Tax On Generation Skipping Transfers : 2014-05-02
- Inclusion Ratio : 2014-05-02
- Extension of Time for Making Certain Elections : 2014-04-25
- Inclusion Ratio : 2014-04-25
- Special Rules for Allocation of GST Exemption : 2014-04-25
- Extension of Time for Making Certain Elections : 2014-04-04
- Inclusion Ratio : 2014-04-04
- Extension of Time for Making Certain Elections : 2014-02-14
- Inclusion Ratio : 2014-02-14
- Deemed Allocation to Certain Lifetime Direct Skips : 2014-02-14
- Extension of Time for Making Certain Elections : 2013-11-08
- Inclusion Ratio : 2013-11-08
- Extension of Time for Making Certain Elections : 2013-11-08
- Inclusion Ratio : 2013-11-08
- Extension of Time for Making Certain Elections : 2013-10-11
- Inclusion Ratio : 2013-10-11
- Extension of Time for Making Certain Elections : 2013-10-11
- Inclusion Ratio : 2013-10-11
- Extension of Time for Making Certain Elections : 2013-10-04
- Inclusion Ratio : 2013-10-04
- Extension of Time for Making Certain Elections : 2013-09-20
- Inclusion Ratio : 2013-09-20
- Extension of Time for Making Certain Elections : 2013-07-26
- Inclusion Ratio : 2013-07-26
- Deemed Allocation to Certain Lifetime Direct Skips : 2013-07-26
- Imposition of Gift Tax (Imposed v. Not Imposed) : 2013-05-31
- Inclusion Ratio : 2013-05-31
- Extension of Time for Making Certain Elections : 2013-05-24
- Inclusion Ratio : 2013-05-24
- Extension of Time for Making Certain Elections : 2013-04-12
- Special Rules for Certain Inter Vivos Transfers : 2013-04-12
- Extension of Time for Making Certain Elections : 2013-04-12
- Inclusion Ratio : 2013-04-12
- Extension of Time for Making Certain Elections : 2013-04-05
- Inclusion Ratio : 2013-04-05
- Time and Manner of Allocation : 2013-04-05
- Extension of Time for Making Certain Elections : 2013-03-29
- Inclusion Ratio : 2013-03-29
- Extension of Time for Making Certain Elections : 2013-03-22
- Inclusion Ratio : 2013-03-22
- Special Rules for Allocation of GST Exemption : 2013-03-22
- Extension of Time for Making Certain Elections : 2013-02-15
- Inclusion Ratio : 2013-02-15
- Special Rules for Allocation of GST Exemption : 2013-02-15
- Extension of Time for Making Certain Elections : 2013-02-08
- Inclusion Ratio : 2013-02-08
- Special Rules for Allocation of GST Exemption : 2013-02-08
- Extension of Time for Making Certain Elections : 2013-01-18
- Inclusion Ratio : 2013-01-18
- Extension of Time for Making Certain Elections : 2013-01-11
- Inclusion Ratio : 2013-01-11
- Extension of Time for Making Certain Elections : 2013-01-11
- Inclusion Ratio : 2013-01-11
- Extension of Time for Making Certain Elections : 2012-12-21
- Inclusion Ratio : 2012-12-21
- Extension of Time for Making Certain Elections : 2012-10-19
- Inclusion Ratio : 2012-10-19
- Deemed Allocation to Certain Lifetime Direct Skips : 2012-10-19
- Extension of Time for Making Certain Elections : 2012-10-05
- Inclusion Ratio : 2012-10-05
- Extension of Time for Making Certain Elections : 2012-10-05
- Inclusion Ratio : 2012-10-05
- Extension of Time for Making Certain Elections : 2012-10-05
- Inclusion Ratio : 2012-10-05
- Extension of Time for Making Certain Elections : 2012-08-17
- Inclusion Ratio : 2012-08-17
- Extension of Time for Making Certain Elections : 2012-08-10
- Inclusion Ratio : 2012-08-10
- Extension of Time for Making Certain Elections : 2012-06-01
- Inclusion Ratio : 2012-06-01
- Extension of Time for Making Certain Elections : 2012-06-01
- Inclusion Ratio : 2012-06-01
- Extension of Time for Making Certain Elections : 2012-05-18
- Inclusion Ratio : 2012-05-18
- Extension of Time for Making Certain Elections : 2012-05-18
- Inclusion Ratio : 2012-05-18
- Extension of Time for Making Certain Elections : 2012-04-27
- Inclusion Ratio : 2012-04-27
- Extension of Time for Making Certain Elections : 2012-04-27
- Inclusion Ratio : 2012-04-27
- Special Election for QTIP : 2012-04-27
- Special Rules for Allocation of GST Exemption : 2012-03-09
- Powers of Appointment (Transfer v. Not a Transfer) : 2012-03-09
- Transferor Defined : 2012-03-09
- Inclusion Ratio Defined : 2012-03-09
- Extension of Time for Making Certain Elections : 2011-12-30
- Inclusion Ratio : 2011-12-30
- Extension of Time for Making Certain Elections : 2011-12-09
- Inclusion Ratio : 2011-12-09
- Extension of Time for Making Certain Elections : 2011-11-04
- Inclusion Ratio : 2011-11-04
- Extension of Time for Making Certain Elections : 2011-10-28
- Inclusion Ratio : 2011-10-28
- Extension of Time for Making Certain Elections : 2011-09-23
- Inclusion Ratio : 2011-09-23
- Extension of Time for Making Certain Elections : 2011-09-16
- Inclusion Ratio : 2011-09-16
- Extension of Time for Making Certain Elections : 2011-09-16
- Inclusion Ratio : 2011-09-16
- Extension of Time for Making Certain Elections : 2011-08-19
- Inclusion Ratio : 2011-08-19
- Extension of Time for Making Certain Elections : 2011-08-05
- Inclusion Ratio : 2011-08-05
- Extension of Time for Making Certain Elections : 2011-08-05
- Inclusion Ratio : 2011-08-05
- Extension of Time for Making Certain Elections : 2011-07-22
- Inclusion Ratio : 2011-07-22
- Extension of Time for Making Certain Elections : 2011-07-15
- Inclusion Ratio : 2011-07-15
- Extension of Time for Making Certain Elections : 2011-07-08
- Inclusion Ratio : 2011-07-08
- Extension of Time for Making Certain Elections : 2011-06-17
- Inclusion Ratio : 2011-06-17
- Extension of Time for Making Certain Elections : 2011-05-27
- Inclusion Ratio : 2011-05-27
- Extension of Time for Making Certain Elections : 2011-04-22
- Inclusion Ratio : 2011-04-22
- Qualified Terminable Interest Property : 2011-04-22
- Special Rules : 2011-04-22
- Special Election for QTIP : 2011-04-22
- Extension of Time for Making Certain Elections : 2011-03-11
- Inclusion Ratio : 2011-03-11
- Extension of Time for Making Certain Elections : 2011-03-11
- Inclusion Ratio : 2011-03-11
- Extension of Time for Making Certain Elections : 2011-03-04
- Inclusion Ratio : 2011-03-04
- Special Election for QTIP : 2011-03-04
- Transferor Defined : 2011-03-04
- Extension of Time for Making Certain Elections : 2011-03-04
- Inclusion Ratio : 2011-03-04
- Extension of Time for Making Certain Elections : 2011-03-04
- Inclusion Ratio : 2011-03-04
- Extension of Time for Making Certain Elections : 2011-03-04
- Inclusion Ratio : 2011-03-04
- Extension of Time for Making Certain Elections : 2011-02-25
- Inclusion Ratio : 2011-02-25
- Extension of Time for Making Certain Elections : 2011-02-25
- Inclusion Ratio : 2011-02-25
- Extension of Time for Making Certain Elections : 2011-01-14
- Inclusion Ratio : 2011-01-14
- Imposition of Gift Tax (Imposed v. Not Imposed) : 2010-10-22
- Inclusion Ratio : 2010-10-22
- Amendments to Wills or Revocable Trusts : 2010-10-22
- Exception: 5 Plus 5 Power : 2010-10-22
- 5 and 5 Power : 2010-10-22
- Extension of Time for Making Certain Elections : 2010-10-01
- Inclusion Ratio : 2010-10-01
- Extension of Time for Making Certain Elections : 2010-09-17
- Inclusion Ratio : 2010-09-17
- Extension of Time for Making Certain Elections : 2010-09-10
- Inclusion Ratio : 2010-09-10
- Extension of Time for Making Certain Elections : 2010-09-10
- Inclusion Ratio : 2010-09-10
- Extension of Time for Making Certain Elections : 2010-09-03
- Inclusion Ratio : 2010-09-03
- Extension of Time for Making Certain Elections : 2010-08-27
- Inclusion Ratio : 2010-08-27
- Extension of Time for Making Certain Elections : 2010-08-27
- Inclusion Ratio : 2010-08-27
- Extension of Time for Making Certain Elections : 2010-08-27
- Inclusion Ratio : 2010-08-27
- Extension of Time for Making Certain Elections : 2010-08-13
- Inclusion Ratio : 2010-08-13
- Inclusion Ratio : 2010-07-09
- Extension of Time for Making Certain Elections : 2010-07-02
- Inclusion Ratio : 2010-07-02
- Extension of Time for Making Certain Elections : 2010-07-02
- Inclusion Ratio : 2010-07-02
- Extension of Time for Making Certain Elections : 2010-07-02
- Inclusion Ratio : 2010-07-02
- Special Election for QTIP : 2010-07-02
- Extension of Time for Making Certain Elections : 2010-06-25
- Inclusion Ratio : 2010-06-25
- Deemed Allocation to Certain Lifetime Direct Skips : 2010-06-25
- Extension of Time for Making Certain Elections : 2010-06-25
- Inclusion Ratio : 2010-06-25
- Extension of Time for Making Certain Elections : 2010-06-18
- Inclusion Ratio : 2010-06-18
- Extension of Time for Making Certain Elections : 2010-06-18
- Inclusion Ratio : 2010-06-18
- Extension of Time for Making Certain Elections : 2010-06-18
- Inclusion Ratio : 2010-06-18
- Extension of Time for Making Certain Elections : 2010-06-11
- Inclusion Ratio : 2010-06-11
- Extension of Time for Making Certain Elections : 2010-06-04
- Inclusion Ratio : 2010-06-04
- Inclusion Ratio : 2010-05-21
- General Power v. Not a General Power : 2010-05-21
- Power Created After October 21, 1942 : 2010-05-21
- Other : 2010-03-12
- Extension of Time for Making Certain Elections : 2010-03-12
- Inclusion Ratio : 2010-03-12
- Other : 2010-02-12
- Extension of Time for Making Certain Elections : 2010-02-12
- Inclusion Ratio : 2010-02-12
- Other : 2010-02-12
- Extension of Time for Making Certain Elections : 2010-02-12
- Inclusion Ratio : 2010-02-12
- Extension of Time for Making Certain Elections : 2010-01-01
- Inclusion Ratio : 2010-01-01
- Special Election for QTIP : 2010-01-01
- Extension of Time for Making Certain Elections : 2009-12-04
- Inclusion Ratio : 2009-12-04
- Extension of Time for Making Certain Elections : 2009-11-13
- Inclusion Ratio : 2009-11-13
- Extension of Time for Making Certain Elections : 2009-11-13
- Inclusion Ratio : 2009-11-13
- Extension of Time for Making Certain Elections : 2009-10-30
- Inclusion Ratio : 2009-10-30
- Extension of Time for Making Certain Elections : 2009-10-16
- Inclusion Ratio : 2009-10-16
- Special Rules for Allocation of GST Exemption : 2009-10-16
- Extension of Time for Making Certain Elections : 2009-10-16
- Inclusion Ratio : 2009-10-16
- Special Rules for Allocation of GST Exemption : 2009-10-16
- Extension of Time for Making Certain Elections : 2009-09-25
- Inclusion Ratio : 2009-09-25
- Special Rules for Allocation of GST Exemption : 2009-09-25
- Extension of Time for Making Certain Elections : 2009-09-25
- Inclusion Ratio : 2009-09-25
- Special Rules for Allocation of GST Exemption : 2009-09-25
- Extension of Time for Making Certain Elections : 2009-09-18
- Inclusion Ratio : 2009-09-18
- Special Rules for Allocation of GST Exemption : 2009-09-18
- Extension of Time for Making Certain Elections : 2009-09-18
- Inclusion Ratio : 2009-09-18
- Special Rules for Allocation of GST Exemption : 2009-09-18
- Extension of Time for Making Certain Elections : 2009-09-18
- Inclusion Ratio : 2009-09-18
- Special Rules for Allocation of GST Exemption : 2009-09-18
- Extension of Time for Making Certain Elections : 2009-09-18
- Inclusion Ratio : 2009-09-18
- Special Rules for Allocation of GST Exemption : 2009-09-18
- Extension of Time for Making Certain Elections : 2009-08-21
- Inclusion Ratio : 2009-08-21
- Special Election for QTIP : 2009-08-21
- Inclusion Ratio : 2009-08-07
- Allocation of Unused GST Exemption : 2009-08-07
- Extension of Time for Making Certain Elections : 2009-07-02
- Inclusion Ratio : 2009-07-02
- Extension of Time for Making Certain Elections : 2009-06-19
- Inclusion Ratio : 2009-06-19
- Extension of Time for Making Certain Elections : 2009-06-19
- Inclusion Ratio : 2009-06-19
- Extension of Time for Making Certain Elections : 2009-06-12
- Inclusion Ratio : 2009-06-12
- Extension of Time for Making Certain Elections : 2009-05-08
- Inclusion Ratio : 2009-05-08
- Extension of Time for Making Certain Elections : 2009-04-17
- Inclusion Ratio : 2009-04-17
- Other Definitions : 2009-04-17
- Extension of Time for Making Certain Elections : 2009-02-20
- Inclusion Ratio : 2009-02-20
- Separate Shares : 2009-02-20
- Special Election for QTIP : 2009-02-20
- Allocation of Unused GST Exemption : 2009-02-20
- Extension of Time for Making Certain Elections : 2009-01-30
- Inclusion Ratio : 2009-01-30
- Extension of Time for Making Certain Elections : 2009-01-30
- Inclusion Ratio : 2009-01-30
- Extension of Time for Making Certain Elections : 2008-12-19
- Inclusion Ratio : 2008-12-19
- Extension of Time for Making Certain Elections : 2008-12-19
- Inclusion Ratio : 2008-12-19
- Extension of Time for Making Certain Elections : 2008-10-17
- Inclusion Ratio : 2008-10-17
- Extension of Time for Making Certain Elections : 2008-09-26
- Inclusion Ratio : 2008-09-26
- Extension of Time for Making Certain Elections : 2008-09-19
- Inclusion Ratio : 2008-09-19
- Definitions Applicable to Subparts A, B, C, and D : 2008-08-08
- Imposition of Gift Tax (Imposed v. Not Imposed) : 2008-08-08
- Inclusion Ratio : 2008-08-08
- Property Differing Materially : 2008-08-08
- Property in Which Decedent Had an Interest : 2008-08-08
- Property Transactions : 2008-08-08
- Extension of Time for Making Certain Elections : 2008-06-20
- Inclusion Ratio : 2008-06-20
- Special Election for QTIP : 2008-06-20
- Extension of Time for Making Certain Elections : 2008-05-30
- Inclusion Ratio : 2008-05-30
- Separate Shares : 2008-05-30
- Special Election for QTIP : 2008-05-30
- Inclusion Ratio : 2008-05-16
- Disclaimers : 2008-05-16
- Special Election for QTIP : 2008-05-16
- Transferor Defined : 2008-05-16
- Disclaimer of Less than an Entire Interest : 2008-05-16
- Inclusion Ratio : 2008-05-16
- Disclaimers : 2008-05-16
- Special Election for QTIP : 2008-05-16
- Transferor Defined : 2008-05-16
- Disclaimer of Less than an Entire Interest : 2008-05-16
- Inclusion Ratio : 2008-05-16
- Disclaimers : 2008-05-16
- Special Election for QTIP : 2008-05-16
- Transferor Defined : 2008-05-16
- Disclaimer of Less than an Entire Interest : 2008-05-16
- Inclusion Ratio : 2008-05-16
- Disclaimers : 2008-05-16
- Special Election for QTIP : 2008-05-16
- Transferor Defined : 2008-05-16
- Disclaimer of Less than an Entire Interest : 2008-05-16
- Extension of Time for Making Certain Elections : 2008-04-25
- Inclusion Ratio : 2008-04-25
- Extension of Time for Making Certain Elections : 2008-04-18
- Inclusion Ratio : 2008-04-18
- Extension of Time for Making Certain Elections : 2008-03-28
- Inclusion Ratio : 2008-03-28
- Separate Shares : 2008-03-28
- Special Election for QTIP : 2008-03-28
- Extension of Time for Making Certain Elections : 2008-01-11
- Inclusion Ratio : 2008-01-11
- Separate Shares : 2008-01-11
- Other : 2008-01-04
- Inclusion Ratio : 2008-01-04
- Extension of Time for Making Certain Elections : 2007-11-09
- Inclusion Ratio : 2007-11-09
- Extension of Time for Making Certain Elections : 2007-10-26
- Inclusion Ratio : 2007-10-26
- Special Rules for Allocation of GST Exemption : 2007-10-26
- Other Definitions : 2007-10-26
- Special Rules : 2007-10-26
- Special Election for QTIP : 2007-10-26
- Transferor Defined : 2007-10-26
- Extension of Time for Making Certain Elections : 2007-10-26
- Inclusion Ratio : 2007-10-26
- Extension of Time for Making Certain Elections : 2007-10-26
- Inclusion Ratio : 2007-10-26
- Inclusion Ratio : 2007-08-31
- Gross Income v. Not Gross Income : 2007-08-31
- Special Election for QTIP : 2007-08-31
- Tax On Generation Skipping Transfers : 2007-08-31
- Extension of Time for Making Certain Elections : 2007-08-31
- Inclusion Ratio : 2007-08-31
- Special Election for QTIP : 2007-08-31
- Extension of Time for Making Certain Elections : 2007-07-13
- Inclusion Ratio : 2007-07-13
- Special Rules : 2007-07-13
- Tax On Generation Skipping Transfers : 2007-06-15
- Extension of Time for Making Certain Elections : 2007-06-15
- Inclusion Ratio : 2007-06-15
- Gift Splitting by Married Couples : 2007-06-15
- Extension of Time for Making Certain Elections : 2007-04-20
- Inclusion Ratio : 2007-04-20
- Inclusion Ratio Defined : 2007-04-20
- Extension of Time for Making Certain Elections : 2007-04-20
- Inclusion Ratio : 2007-04-20
- Extension of Time for Making Certain Elections : 2007-04-13
- Inclusion Ratio : 2007-04-13
- Extension of Time for Making Certain Elections : 2007-04-13
- Inclusion Ratio : 2007-04-13
- Extension of Time for Making Certain Elections : 2007-04-13
- Inclusion Ratio : 2007-04-13
- Extension of Time for Making Certain Elections : 2007-03-16
- Inclusion Ratio : 2007-03-16
- Special Election for QTIP : 2007-03-16
- Effective Election : 2007-03-16
- Extension of Time for Making Certain Elections : 2007-03-16
- Inclusion Ratio : 2007-03-16
- Extension of Time for Making Certain Elections : 2007-03-02
- Inclusion Ratio : 2007-03-02
- Tax On Generation Skipping Transfers : 2007-02-23
- Extension of Time for Making Certain Elections : 2007-02-23
- Inclusion Ratio : 2007-02-23
- Special Election for QTIP : 2007-02-23
- Effective Election : 2007-02-23
- Extension of Time for Making Certain Elections : 2007-01-26
- Inclusion Ratio Defined : 2007-01-26
- Extension of Time for Making Certain Elections : 2007-01-19
- Inclusion Ratio : 2007-01-19
- Inclusion Ratio Defined : 2007-01-19
- Extension of Time for Making Certain Elections : 2007-01-12
- Inclusion Ratio : 2007-01-12
- Extension of Time for Making Certain Elections : 2006-12-29
- Inclusion Ratio Defined : 2006-12-29
- Inclusion Ratio : 2006-11-03
- GST Exemption : 2006-11-03
- Extension of Time for Making Certain Elections : 2006-11-03
- Inclusion Ratio : 2006-11-03
- Extension of Time for Making Certain Elections : 2006-09-15
- Inclusion Ratio : 2006-09-15
- Extension of Time for Making Certain Elections : 2006-09-08
- Inclusion Ratio : 2006-09-08
- Separate Shares : 2006-09-08
- Special Election for QTIP : 2006-09-08
- Other : 2006-08-18
- Inclusion Ratio : 2006-08-18
- Extension of Time for Making Certain Elections : 2006-08-11
- Inclusion Ratio Defined : 2006-08-11
- Extension of Time for Making Certain Elections : 2006-06-30
- Inclusion Ratio Defined : 2006-06-30
- Extension of Time for Making Certain Elections : 2006-06-30
- Inclusion Ratio : 2006-06-30
- Special Rules for Allocation of GST Exemption : 2006-06-30
- Inclusion Ratio : 2006-06-02
- Inclusion Ratio : 2006-06-02
- Inclusion Ratio : 2006-06-02
- Special Rules for Allocation of GST Exemption : 2006-06-02
- Extension of Time for Making Certain Elections : 2006-05-19
- Inclusion Ratio Defined : 2006-05-19
- Extension of Time for Making Certain Elections : 2006-05-05
- Inclusion Ratio : 2006-05-05
- Extension of Time for Making Certain Elections : 2006-05-05
- Special Rules for Certain Inter Vivos Transfers : 2006-05-05
- Extension of Time for Making Certain Elections : 2006-04-21
- Inclusion Ratio Defined : 2006-04-21
- Inclusion Ratio : 2006-03-31
- Inclusion Ratio : 2006-03-31
- Extension of Time for Making Certain Elections : 2006-02-24
- Inclusion Ratio Defined : 2006-02-24
- Inclusion Ratio Defined : 2006-02-24
- Extension of Time for Making Certain Elections : 2006-02-24
- Inclusion Ratio : 2006-02-24
- Extension of Time for Making Certain Elections : 2006-01-27
- Inclusion Ratio Defined : 2006-01-27
- Extension of Time for Making Certain Elections : 2006-01-27
- Inclusion Ratio : 2006-01-27
- Extension of Time for Making Certain Elections : 2006-01-20
- Inclusion Ratio Defined : 2006-01-20
- Extension of Time for Making Certain Elections : 2006-01-20
- Inclusion Ratio Defined : 2006-01-20
- Extension of Time for Making Certain Elections : 2006-01-13
- Special Rules for Certain Inter Vivos Transfers : 2006-01-13
- Extension of Time for Making Certain Elections : 2005-12-23
- Inclusion Ratio : 2005-12-23
- Extension of Time for Making Certain Elections : 2005-12-16
- Inclusion Ratio : 2005-12-16
- Extension of Time for Making Certain Elections : 2005-12-16
- Inclusion Ratio : 2005-12-16
- Extension of Time for Making Certain Elections : 2005-12-16
- Inclusion Ratio : 2005-12-16
- Extension of Time for Making Certain Elections : 2005-12-09
- Inclusion Ratio : 2005-12-09
- Extension of Time for Making Certain Elections : 2005-12-09
- Inclusion Ratio : 2005-12-09
- Extension of Time for Making Certain Elections : 2005-12-02
- Inclusion Ratio : 2005-12-02
- Extension of Time for Making Certain Elections : 2005-10-28
- Extension of Time for Making Certain Elections : 2005-10-21
- Inclusion Ratio : 2005-10-21
- Extension of Time for Making Certain Elections : 2005-09-30
- Inclusion Ratio : 2005-09-30
- Special Rules for Certain Inter Vivos Transfers : 2005-09-23
- Other : 2005-09-23
- Inclusion Ratio : 2005-09-23
- Other : 2005-09-23
- Inclusion Ratio : 2005-09-23
- Extension of Time for Making Certain Elections : 2005-09-23
- Inclusion Ratio Defined : 2005-09-23
- Extension of Time for Making Certain Elections : 2005-09-23
- Inclusion Ratio Defined : 2005-09-23
- Other : 2005-09-16
- Inclusion Ratio : 2005-09-16
- Extension of Time for Making Certain Elections : 2005-09-02
- Inclusion Ratio : 2005-09-02
- Extension of Time for Making Certain Elections : 2005-09-02
- Inclusion Ratio : 2005-09-02
- Other : 2005-09-02
- Inclusion Ratio : 2005-09-02
- Special Election for QTIP : 2005-09-02
- Extension of Time for Making Certain Elections : 2005-09-02
- Inclusion Ratio : 2005-09-02
- Other : 2005-09-02
- Inclusion Ratio : 2005-09-02
- Extension of Time for Making Certain Elections : 2005-08-12
- Inclusion Ratio : 2005-08-12
- Extension of Time for Making Certain Elections : 2005-08-12
- Inclusion Ratio : 2005-08-12
- Extension of Time for Making Certain Elections : 2005-08-12
- Inclusion Ratio : 2005-08-12
- Extension of Time for Making Certain Elections : 2005-08-12
- Inclusion Ratio : 2005-08-12
- Extension of Time for Making Certain Elections : 2005-07-15
- Inclusion Ratio : 2005-07-15
- Extension of Time for Making Certain Elections : 2005-07-15
- Inclusion Ratio : 2005-07-15
- Tax On Generation Skipping Transfers : 2005-07-08
- Inclusion Ratio : 2005-07-08
- Extension of Time for Making Certain Elections : 2005-07-01
- Inclusion Ratio : 2005-07-01
- Extension of Time for Making Certain Elections : 2005-05-20
- Inclusion Ratio : 2005-05-20
- Extension of Time for Making Certain Elections : 2005-05-13
- Inclusion Ratio : 2005-05-13
- Extension of Time for Making Certain Elections : 2005-05-13
- Inclusion Ratio : 2005-05-13
- Extension of Time for Making Certain Elections : 2005-05-13
- Inclusion Ratio Defined : 2005-05-13
- Extension of Time for Making Certain Elections : 2005-05-13
- Inclusion Ratio Defined : 2005-05-13
- Extension of Time for Making Certain Elections : 2005-05-13
- Inclusion Ratio Defined : 2005-05-13
- Special Election for QTIP : 2005-05-13
- Time and Manner of Allocation : 2005-05-13
- Inclusion Ratio Defined : 2005-05-13
- Extension of Time for Making Certain Elections : 2005-05-13
- Inclusion Ratio : 2005-05-13
- Extension of Time for Making Certain Elections : 2005-04-22
- Inclusion Ratio : 2005-04-22
- Other : 2005-04-01
- Inclusion Ratio : 2005-04-01
- Other : 2005-04-01
- Inclusion Ratio : 2005-04-01
- Other : 2005-03-25
- Inclusion Ratio : 2005-03-25
- Extension of Time for Making Certain Elections : 2005-03-11
- Inclusion Ratio : 2005-03-11
- Extension of Time for Making Certain Elections : 2005-03-11
- Inclusion Ratio : 2005-03-11
- Extension of Time for Making Certain Elections : 2005-03-04
- Inclusion Ratio : 2005-03-04
- Extension of Time for Making Certain Elections : 2005-03-04
- Inclusion Ratio : 2005-03-04
- Extension of Time for Making Certain Elections : 2005-02-11
- Inclusion Ratio : 2005-02-11
- Extension of Time for Making Certain Elections : 2005-01-28
- Extension of Time for Making Certain Elections : 2005-01-21
- Inclusion Ratio : 2005-01-21
- Inclusion Ratio : 2005-01-14
- Extension of Time for Making Certain Elections : 2004-12-24
- Inclusion Ratio Defined : 2004-12-24
- Extension of Time for Making Certain Elections : 2004-12-24
- Inclusion Ratio : 2004-12-24
- Extension of Time for Making Certain Elections : 2004-12-17
- Inclusion Ratio : 2004-12-17
- Special Election for QTIP : 2004-12-17
- Extension of Time for Making Certain Elections : 2004-12-10
- Inclusion Ratio : 2004-12-10
- Extension of Time for Making Certain Elections : 2004-12-10
- Special Rule For Charitable Lead Annuity Trusts : 2004-12-10
- Extension of Time for Making Certain Elections : 2004-12-10
- Inclusion Ratio : 2004-12-10
- Extension of Time for Making Certain Elections : 2004-12-03
- Inclusion Ratio : 2004-12-03
- Extension of Time for Making Certain Elections : 2004-12-03
- Inclusion Ratio Defined : 2004-12-03
- Extension of Time for Making Certain Elections : 2004-12-03
- Inclusion Ratio Defined : 2004-12-03
- Extension of Time for Making Certain Elections : 2004-11-19
- Inclusion Ratio : 2004-11-19
- Extension of Time for Making Certain Elections : 2004-11-12
- Inclusion Ratio : 2004-11-12
- Extension of Time for Making Certain Elections : 2004-11-12
- Inclusion Ratio Defined : 2004-11-12
- Extension of Time for Making Certain Elections : 2004-10-29
- Inclusion Ratio Defined : 2004-10-29
- Other : 2004-10-22
- Inclusion Ratio : 2004-10-22
- Other : 2004-10-22
- Inclusion Ratio : 2004-10-22
- Other : 2004-10-22
- Inclusion Ratio : 2004-10-22
- Other : 2004-10-22
- Inclusion Ratio : 2004-10-22
- Other : 2004-10-22
- Inclusion Ratio : 2004-10-22
- Extension of Time for Making Certain Elections : 2004-10-15
- Inclusion Ratio : 2004-10-15
- Extension of Time for Making Certain Elections : 2004-10-15
- Inclusion Ratio : 2004-10-15
- Other : 2004-10-15
- Inclusion Ratio : 2004-10-15
- Other : 2004-10-15
- Inclusion Ratio : 2004-10-15
- Extension of Time for Making Certain Elections : 2004-10-08
- Special Election for QTIP : 2004-10-08
- Inclusion Ratio Defined : 2004-10-08
- Inclusion Ratio : 2004-10-01
- Inclusion Ratio : 2004-10-01
- Extension of Time for Making Certain Elections : 2004-09-24
- Inclusion Ratio : 2004-09-24
- Extension of Time for Making Certain Elections : 2004-09-24
- Inclusion Ratio : 2004-09-24
- Extension of Time for Making Certain Elections : 2004-09-24
- Inclusion Ratio : 2004-09-24
- Extension of Time for Making Certain Elections : 2004-09-24
- Inclusion Ratio : 2004-09-24
- Extension of Time for Making Certain Elections : 2004-07-30
- Inclusion Ratio Defined : 2004-07-30
- Inclusion Ratio : 2004-07-16
- Effective Dates : 2004-07-16
- Section 442; Accounting Periods : 2004-07-16
- Inclusion Ratio Defined : 2004-07-16
- Extension of Time for Making Certain Elections : 2004-07-02
- Inclusion Ratio : 2004-07-02
- Extension of Time for Making Certain Elections : 2004-06-25
- Inclusion Ratio Defined : 2004-06-25
- Extension of Time for Making Certain Elections : 2004-06-25
- Inclusion Ratio Defined : 2004-06-25
- Extension of Time for Making Certain Elections : 2004-06-18
- Inclusion Ratio : 2004-06-18
- Extension of Time for Making Certain Elections : 2004-05-28
- Inclusion Ratio : 2004-05-28
- Extension of Time for Making Certain Elections : 2004-05-07
- Inclusion Ratio : 2004-05-07
- Extension of Time for Making Certain Elections : 2004-05-07
- Inclusion Ratio : 2004-05-07
- Extension of Time for Making Certain Elections : 2004-05-07
- Inclusion Ratio : 2004-05-07
- Time and Manner of Allocation : 2004-05-07
- Extension of Time for Making Certain Elections : 2004-04-30
- Inclusion Ratio : 2004-04-30
- Extension of Time for Making Certain Elections : 2004-04-30
- Inclusion Ratio Defined : 2004-04-30
- Extension of Time for Making Certain Elections : 2004-04-09
- Inclusion Ratio : 2004-04-09
- Extension of Time for Making Certain Elections : 2004-04-02
- Inclusion Ratio : 2004-04-02
- Extension of Time for Making Certain Elections : 2004-03-12
- Inclusion Ratio : 2004-03-12
- Extension of Time for Making Certain Elections : 2004-03-12
- Inclusion Ratio Defined : 2004-03-12
- Extension of Time for Making Certain Elections : 2004-03-05
- Inclusion Ratio : 2004-03-05
- Extension of Time for Making Certain Elections : 2004-02-27
- Inclusion Ratio : 2004-02-27
- Extension of Time for Making Certain Elections : 2004-02-27
- Inclusion Ratio Defined : 2004-02-27
- Extension of Time for Making Certain Elections : 2004-02-27
- Inclusion Ratio : 2004-02-27
- Extension of Time for Making Certain Elections : 2004-02-20
- Inclusion Ratio : 2004-02-20
- Extension of Time for Making Certain Elections : 2004-02-20
- Inclusion Ratio : 2004-02-20
- Transferor Defined : 2004-02-20
- Extension of Time for Making Certain Elections : 2004-02-20
- Inclusion Ratio : 2004-02-20
- Extension of Time for Making Certain Elections : 2004-02-13
- Inclusion Ratio : 2004-02-13
- Extension of Time for Making Certain Elections : 2004-01-16
- Inclusion Ratio : 2004-01-16
- Extension of Time for Making Certain Elections : 2004-01-16
- Inclusion Ratio : 2004-01-16
- Extension of Time for Making Certain Elections : 2004-01-16
- Inclusion Ratio : 2004-01-16
- Inclusion Ratio : 2004-01-09
- Extension of Time For Filing Return : 2004-01-09
- Time and Manner of Allocation : 2004-01-09
- Other : 2004-01-09
- Inclusion Ratio : 2004-01-09
- Extension of Time for Making Certain Elections : 2004-01-09
- Inclusion Ratio : 2004-01-09
- Other : 2004-01-09
- Inclusion Ratio : 2004-01-09
- Separate Shares : 2003-12-26
- Time and Manner of Allocation : 2003-12-26
- Inclusion Ratio Defined : 2003-12-26
- Extension of Time for Making Certain Elections : 2003-12-26
- Inclusion Ratio Defined : 2003-12-26
- Inclusion Ratio : 2003-12-19
- Extension of Time for Making Certain Elections : 2003-11-14
- Inclusion Ratio : 2003-11-14
- Extension of Time for Making Certain Elections : 2003-11-07
- Inclusion Ratio : 2003-11-07
- Time and Manner of Allocation : 2003-11-07
- Extension of Time for Making Certain Elections : 2003-10-31
- Inclusion Ratio : 2003-10-31
- Applicable Fraction : 2003-10-24
- Extension of Time for Making Certain Elections : 2003-10-24
- Inclusion Ratio : 2003-10-24
- Time and Manner of Allocation : 2003-10-24
- Extension of Time for Making Certain Elections : 2003-10-24
- Inclusion Ratio : 2003-10-24
- Time and Manner of Allocation : 2003-10-24
- Extension of Time for Making Certain Elections : 2003-10-24
- Inclusion Ratio : 2003-10-24
- Extension of Time for Making Certain Elections : 2003-10-17
- Inclusion Ratio : 2003-10-17
- Time and Manner of Allocation : 2003-10-17
- Extension of Time for Making Certain Elections : 2003-10-03
- Inclusion Ratio : 2003-10-03
- Extension of Time for Making Certain Elections : 2003-10-03
- Inclusion Ratio : 2003-10-03
- Time and Manner of Allocation : 2003-10-03
- Inclusion Ratio : 2003-09-19
- Extension of Time for Making Certain Elections : 2003-08-29
- Inclusion Ratio : 2003-08-29
- Extension of Time for Making Certain Elections : 2003-08-22
- Inclusion Ratio : 2003-08-22
- Extension of Time for Making Certain Elections : 2003-08-22
- Inclusion Ratio : 2003-08-22
- Extension of Time for Making Certain Elections : 2003-08-15
- Inclusion Ratio : 2003-08-15
- Extension of Time for Making Certain Elections : 2003-08-08
- Inclusion Ratio : 2003-08-08
- Extension of Time for Making Certain Elections : 2003-07-25
- Inclusion Ratio : 2003-07-25
- Extension of Time for Making Certain Elections : 2003-07-25
- Inclusion Ratio : 2003-07-25
- Extension of Time for Making Certain Elections : 2003-07-11
- Inclusion Ratio : 2003-07-11
- Time and Manner of Allocation : 2003-07-11
- Inclusion Ratio : 2003-07-11
- Extension of Time for Making Certain Elections : 2003-07-04
- Inclusion Ratio : 2003-07-04
- Extension of Time for Making Certain Elections : 2003-07-04
- Inclusion Ratio : 2003-07-04
- Extension of Time for Making Certain Elections : 2003-07-04
- Inclusion Ratio : 2003-07-04
- Extension of Time for Making Certain Elections : 2003-06-27
- Inclusion Ratio : 2003-06-27
- Inclusion Ratio : 2003-06-27
- Inclusion Ratio : 2003-06-13
- Extension of Time For Filing Return : 2003-06-13
- Time and Manner of Allocation : 2003-06-13
- Other : 2003-06-13
- Inclusion Ratio : 2003-06-13
- Time and Manner of Allocation : 2003-06-13
- Extension of Time for Making Certain Elections : 2003-06-13
- Inclusion Ratio Defined : 2003-06-13
- Extension of Time for Making Certain Elections : 2003-06-06
- Time and Manner of Allocation : 2003-06-06
- Inclusion Ratio Defined : 2003-06-06
- Extension of Time for Making Certain Elections : 2003-06-06
- Inclusion Ratio : 2003-06-06
- Extension of Time for Making Certain Elections : 2003-06-06
- Inclusion Ratio : 2003-06-06
- Extension of Time for Making Certain Elections : 2003-05-16
- Inclusion Ratio Defined : 2003-05-16
- Extension of Time for Making Certain Elections : 2003-05-02
- Inclusion Ratio : 2003-05-02
- Extension of Time for Making Certain Elections : 2003-05-02
- Inclusion Ratio : 2003-05-02
- Extension of Time for Making Certain Elections : 2003-05-02
- Inclusion Ratio : 2003-05-02
- Extension of Time for Making Certain Elections : 2003-04-25
- Special Rules for Certain Inter Vivos Transfers : 2003-04-25
- Extension of Time for Making Certain Elections : 2003-04-18
- Inclusion Ratio : 2003-04-18
- Extension of Time for Making Certain Elections : 2003-04-18
- Inclusion Ratio : 2003-04-18
- Inclusion Ratio : 2003-04-18
- Inclusion Ratio : 2003-04-18
- Extension of Time for Making Certain Elections : 2003-04-18
- Inclusion Ratio : 2003-04-18
- Inclusion Ratio : 2003-04-04
- Extension of Time for Making Certain Elections : 2003-03-28
- Inclusion Ratio : 2003-03-28
- Extension of Time for Making Certain Elections : 2003-03-28
- Inclusion Ratio : 2003-03-28
- Extension of Time for Making Certain Elections : 2003-03-14
- Inclusion Ratio : 2003-03-14
- Extension of Time for Making Certain Elections : 2003-03-14
- Inclusion Ratio : 2003-03-14
- Extension of Time for Making Certain Elections : 2003-03-07
- Inclusion Ratio : 2003-03-07
- Extension of Time for Making Certain Elections : 2003-02-28
- Inclusion Ratio : 2003-02-28
- Extension of Time for Making Certain Elections : 2003-02-28
- Inclusion Ratio : 2003-02-28
- Extension of Time for Making Certain Elections : 2003-02-28
- Inclusion Ratio : 2003-02-28
- Inclusion Ratio : 2003-02-28
- Extension of Time for Making Certain Elections : 2003-02-21
- Inclusion Ratio : 2003-02-21
- Inclusion Ratio : 2003-02-14
- Extension of Time for Making Certain Elections : 2003-02-14
- Inclusion Ratio : 2003-02-14
- Extension of Time for Making Certain Elections : 2003-02-14
- Inclusion Ratio : 2003-02-14
- Extension of Time for Making Certain Elections : 2003-02-07
- Inclusion Ratio : 2003-02-07
- Extension of Time for Making Certain Elections : 2003-02-07
- Inclusion Ratio : 2003-02-07
- Extension of Time for Making Certain Elections : 2003-02-07
- Inclusion Ratio : 2003-02-07
- Extension of Time for Making Certain Elections : 2003-02-07
- Inclusion Ratio : 2003-02-07
- Extension of Time for Making Certain Elections : 2003-02-07
- Inclusion Ratio : 2003-02-07
- Extension of Time for Making Certain Elections : 2003-02-07
- Inclusion Ratio Defined : 2003-02-07
- Extension of Time for Making Certain Elections : 2003-01-31
- Inclusion Ratio Defined : 2003-01-31
- Inclusion Ratio : 2003-01-17
- Extension of Time for Making Certain Elections : 2003-01-10
- Inclusion Ratio : 2003-01-10
- Extension of Time for Making Certain Elections : 2003-01-10
- Inclusion Ratio : 2003-01-10
- Extension of Time for Making Certain Elections : 2003-01-10
- Inclusion Ratio : 2003-01-10
- Extension of Time for Making Certain Elections : 2003-01-10
- Inclusion Ratio : 2003-01-10
- Extension of Time for Making Certain Elections : 2003-01-03
- Inclusion Ratio : 2003-01-03
- Extension of Time for Making Certain Elections : 2002-12-27
- Inclusion Ratio : 2002-12-27
- Other : 2002-12-27
- Inclusion Ratio : 2002-12-27
- Extension of Time for Making Certain Elections : 2002-12-27
- Inclusion Ratio : 2002-12-27
- Extension of Time for Making Certain Elections : 2002-11-29
- Inclusion Ratio Defined : 2002-11-29
- Extension of Time for Making Certain Elections : 2002-11-29
- Inclusion Ratio Defined : 2002-11-29
- Extension of Time for Making Certain Elections : 2002-11-22
- Inclusion Ratio : 2002-11-22
- Extension of Time for Making Certain Elections : 2002-11-22
- Inclusion Ratio : 2002-11-22
- Extension of Time for Making Certain Elections : 2002-11-22
- Inclusion Ratio : 2002-11-22
- Extension of Time for Making Certain Elections : 2002-10-25
- Inclusion Ratio Defined : 2002-10-25
- Inclusion Ratio : 2002-10-25
- Inclusion Ratio : 2002-10-25
- Inclusion Ratio : 2002-10-25
- Extension of Time for Making Certain Elections : 2002-10-18
- Inclusion Ratio : 2002-10-18
- Extension of Time for Making Certain Elections : 2002-10-18
- Inclusion Ratio : 2002-10-18
- Extension of Time for Making Certain Elections : 2002-10-18
- Inclusion Ratio : 2002-10-18
- Extension of Time for Making Certain Elections : 2002-10-18
- Inclusion Ratio : 2002-10-18
- Extension of Time for Making Certain Elections : 2002-10-18
- Inclusion Ratio : 2002-10-18
- Extension of Time for Making Certain Elections : 2002-10-11
- Inclusion Ratio : 2002-10-11
- Extension of Time for Making Certain Elections : 2002-10-11
- Inclusion Ratio Defined : 2002-10-11
- Extension of Time for Making Certain Elections : 2002-10-11
- Inclusion Ratio Defined : 2002-10-11
- Extension of Time for Making Certain Elections : 2002-10-11
- Inclusion Ratio Defined : 2002-10-11
- Inclusion Ratio : 2002-10-04
- Inclusion Ratio : 2002-10-04
- Extension of Time for Making Certain Elections : 2002-09-20
- Inclusion Ratio : 2002-09-20
- Extension of Time for Making Certain Elections : 2002-09-20
- Inclusion Ratio : 2002-09-20
- Extension of Time for Making Certain Elections : 2002-09-20
- Inclusion Ratio : 2002-09-20
- Extension of Time for Making Certain Elections : 2002-09-20
- Inclusion Ratio : 2002-09-20
- Extension of Time for Making Certain Elections : 2002-09-13
- Inclusion Ratio : 2002-09-13
- Extension of Time for Making Certain Elections : 2002-09-06
- Inclusion Ratio : 2002-09-06
- Extension of Time for Making Certain Elections : 2002-09-06
- Inclusion Ratio : 2002-09-06
- Extension of Time for Making Certain Elections : 2002-09-06
- Inclusion Ratio : 2002-09-06
- Extension of Time for Making Certain Elections : 2002-09-06
- Inclusion Ratio Defined : 2002-09-06
- Extension of Time for Making Certain Elections : 2002-08-23
- Inclusion Ratio Defined : 2002-08-23
- Extension of Time for Making Certain Elections : 2002-08-16
- Inclusion Ratio : 2002-08-16
- Extension of Time for Making Certain Elections : 2002-07-19
- Inclusion Ratio : 2002-07-19
- Extension of Time for Making Certain Elections : 2002-07-19
- Inclusion Ratio : 2002-07-19
- Extension of Time for Making Certain Elections : 2002-07-12
- Inclusion Ratio : 2002-07-12
- Time and Manner of Allocation : 2002-07-12
- Tax On Generation Skipping Transfers : 2002-03-29
- Inclusion Ratio : 2002-03-29
- Gross Income v. Not Gross Income : 2002-03-29
- Decedent and Estate : 2002-03-29
- Transfer in Trust After December 31, 1920 : 2002-03-29
- Transfer v. Not a Transfer : 2002-03-29
- Life Estate : 2002-03-29
- Extension of Time for Making Certain Elections : 2001-05-04
- Inclusion Ratio : 2001-05-04
- Special Rules : 2001-05-04
- Transferor Defined : 2001-02-16
- Special Rule For Charitable Lead Annuity Trusts : 2001-02-16
- Inclusion Ratio : 2000-10-06
- Separate Shares : 2000-10-06
- Special Rules : 1999-10-01
- Not Able to Identify Under Present List : 1999-10-01
- Inclusion Ratio Defined : 1999-10-01
- Extension of Time for Making Certain Elections : 1999-07-09
- Inclusion Ratio : 1999-07-09
- Special Rules for Allocation of GST Exemption : 1999-07-09
- Special Rules : 1999-07-09
- Special Election for QTIP : 1999-07-09
- Tax On Generation Skipping Transfers : 1999-06-04
- Inclusion Ratio : 1999-06-04
- Definitions : 1999-02-26
- Inclusion Ratio : 1999-02-26
- Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners : 1999-02-26
- Charitable, Etc. Contributions and Gifts : 1999-02-26
- General Powers of Administration : 1999-02-26
- Guaranteed Annuity and Unitrust Interests : 1999-02-26
- Carryovers : 1999-02-26

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