Labels:book | reckoner | sky | tree OCR: Under this express regulatory definition, the irtevocable transfer tr trust made Mrs Irvine's grandfather 1917 constitute taxable transfer" for purposes the disclaimer regulation though that transfer "was not subject the gift tax" C.F.R 25.2511-1c1 Br. 26 (footnote omitted). But that paragraph of the 1986 of full restates the at Regulation PA gift the 1 tax cited general 62a by applicable the contains statutory only no Government. such requirements transfers which language; for after June position merely in 1932 See Act 501 current Code 2501 and 2511 1986 Regulation provides no support all Government" interpretation "taxable transfers The oral argument Government virtually mid-1989 conceded the in district this court, case, during that the "taxable transfers" language renders the 1986 Regu ...
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