Alabama Statutes
§ 19-5-2 — Allocation of Gst Exemption
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 Title