Alabama Statutes
§ 19-5-2 — Allocation of Gst Exemption
Alabama § 19-5-2
JurisdictionAlabama
Title 19Fiduciaries and Trusts
Ch. 5Preclusion or Minimization of Generation-Skipping Tax
This text of Alabama § 19-5-2 (Allocation of Gst Exemption) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 19-5-2 (2026).
Text
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.
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Legislative History
(Acts 1988, No. 88-340, p. 516, §2.)
Nearby Sections
15
§ 19-1-1
Short Title§ 19-1-11
Chapter Not Retroactive§ 19-1-12
Cases Not Provided for in Chapter§ 19-1-13
Uniformity of Interpretation§ 19-1-2
Definitions§ 19-1-8
Deposit in Name of Principal§ 19-1A-1
Short TitleCite This Page — Counsel Stack
Bluebook (online)
Alabama § 19-5-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/19-5-2.