GroundRules
Ala. Code § 19-5-2: Allocation of Gst Exemption.
Where this section sits in the code
- Title 19 Fiduciaries and Trusts.
- Chapter 5 Preclusion or Minimization of Generation-Skipping Tax.
Unless prohibited by the governing instrument, any person having authority under Chapter 13 of the Internal Revenue Code to allocate any GST exemption shall be entitled to allocate such exemption to any property or to exclude any such property from such allocation.
Collected 2026-09-03T14:01:52Z. Source file · JSON