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Which of the following types of transfers are subject to GSTT? 1. Indirect skips. 2. Terminations of trusts with skipped and non skipped persons leaving

Which of the following types of transfers are subject to GSTT? 1. Indirect skips. 2. Terminations of trusts with skipped and non skipped persons leaving only skipped persons. 3. Distributions to skipped persons.

1 only.

2 and 3.

1 and 2.

1, 2, and 3.

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