§2631. GST exemption — Inbound Citations

Citations to §2631(a)

• 26 U.S.C. § 2632(a)(1)

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  (1) 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 return for such individual’s estate (determined with regard to extensions), regardless of whether such a return is required to be filed.