Most of the investigations about fish GSTs focus on the expression level and changes when exposed to metal like cadmium rather than their identification.
Previous reports have described 9 classes of carp GST genes from three GST subfamilies: MAPEGs (mGST1, mGST2 and mGST3), Kappa from the mitochondrial GSTs, and the cytosolic GSTs (Mu, Alpha, Theta, Pi and the Rho which is special in fish and shares no molecular homologue in mammals) (Konishi et al., 2005; Fu and Xie, 2006).
The Tax Court ruled that, because Eleanor did not exercise her general power of appointment in full, the unexercised (or lapsed) portion of the trust, which passed to the grandchildren, was subject to the GST tax as a post-Sept.
25,1985, and the transfer to the grandchildren was subject to the GST tax.
1, 1998, if the entire interest in the Roth IRA was reconveyed to the owner before 1999, the Service will treat the gift and reconveyance as never having occurred for estate, gift and GST tax purposes.
There were several important, recent GST tax-related developments in the period covered.
GST exists in several countries of the world and in more than 150 countries in the world GST is in practice.
Synoptic overviews of the pre-GST era will give an idea of the exigencies of a GST era of taxation.
Part I considers issues pertaining to the phaseout period of the estate and GST taxes and their reinstatement in 2011.
The estate and GST taxes' lengthy phaseout period causes financial and estate planning complexities and uncertainties.
When a husband and wife elect gift-splitting for gift tax purposes, each spouse is also treated as the transferor of one-half of the gift for GST
purposes, under Sec.
Many of the GST
rules are complex and, for some issues, the Service has been slow to publish needed guidance.