{"data":{"id":"us-al/ala.-code-19-5-2","jurisdiction":"us-al","citation":"Ala. Code § 19-5-2","heading":"Allocation of Gst Exemption.","body":"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.","path":["Title 19 Fiduciaries and Trusts.","Chapter 5 Preclusion or Minimization of Generation-Skipping Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=19-5-2","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"3313300fa97d9cdd76cba3be3826c50a0f4ea0e35a04b51dfb5e6990bdd22348","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-19-5-1","next":"us-al/ala.-code-19-5-3"},"notice":"GroundRules: Original legal text. Not legal advice."}