Form 706-GS(T) is used by a trustee to figure and report the tax due from certain trust terminations that are subject to the generation-skipping
transfer (GST) tax.
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
US Code:
26 USC 2601
Name of Law: Tax Imposed
US Code:
26 USC 2602
Name of Law: Amount of tax
US Code:
26 USC 2603
Name of Law: Liability of tax
US Code:
26 USC 2612
Name of Law: Taxable determination; taxable distribution; direct skip
US Code:
26 USC 2604
Name of Law: Credit for certain tax
US Code:
26 USC 2611
Name of Law: Generation-skipping transfer define
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.