GST Exemption. For purposes of determining the inclusion ratio, every individual shall be allowed a GST exemption amount which may be allocated by such individual (or his executor) to any property with respect to which such individual is the transferor.
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For purposes of subsection (a), the GST exemption amount for any calendar year shall be equal to the basic exclusion amount under section 2010(c) for such ...
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(c) GST exemption amount. For purposes of subsection (a), the GST exemption amount for any calendar year shall be equal to the basic exclusion amount under ...
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For purposes of determining the inclusion ratio, every individual shall be allowed a GST exemption amount which may be allocated by such individual (or his ...
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(a) General rule.--For purposes of determining the inclusion ratio, every individual shall be allowed a GST exemption amount which may be allocated by such ...
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GST exemption. (a) General rule. For purposes of determining the inclusion ratio, every individual shall be allowed a GST exemption of $1,000,000 which may ...
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§2631(a), General Rule. For purposes of determining the inclusion ratio, every individual shall be allowed a GST exemption amount which may be allocated by such ...
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Any allocation by an individual of his GST exemption under section 2631(a) may be made at any time on or before the date prescribed for filing the estate tax ...
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For purposes of subsection (a), the GST exemption amount for any calendar year shall be equal to the basic exclusion amount under section 2010(c) for such ...
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For purposes of subsection (a), the GST exemption amount for any calendar year shall be equal to the applicable exclusion amount under section 2010(c) for such ...
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