Get IRS 709 Instructions 2018
A donor made a taxable gift to a skip person whose generation assignment is changed as a result of Notice 2017-15, any allocation of GST exemption to that gift may be deemed to be void. For more details, see the instructions for Gifts Subject to Both Gift and GST Taxes, later. For more information about the Restored Exclusion Amount and GST transfers, see Notice 2017-15, 2017-06 I.R.B. 783. Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Expl.
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