§2006

2006(a)(2)(A), 129 Stat. at 457 (2015); Pub. L. No. 114-113, secs. 111(a)-(b)(2), 113(a) and (b), 331(a), 129 Stat. at 3046, 3047, 3104 (2015); Pub. L. No. 115-97, secs. 11011(d)(5), 11023(a), 13305(b)(2), 13704(a), 13705(a), 131 Stat. at 2071, 2074, 2126, 2169 (2017); Pub. L. No. 115-141, sec. 401(a)(52), (b)(14), 132 Stat. at 1186, 1202 (201

2006(a), 129 Stat. at 457. As amend- ed, section 6072(b) now applies only to returns filed by partnerships and S cor- porations. The due date for filing returns by C corporations is now governed by section 6072(a), which generally specifies "the 15th day ofthe fourth month fol- lowing the close ofthe fiscal year." - 12 - able force, that the

At a hearing in the prior Tax Courtscaber ón January 11§ 2006; to reýort on the ongoing bankruptcy court proceedings, Mr.

1879-1890. - 8 - trust are held by skip persons. Secs. 2613(a)(1) and (2), 2651. In the case of a direct skip (other than a direct skip from a trust), liability for GST tax falls on the transferor. Sec. 2603(a)(3). The term “transferor” means the decedent in the case of any property subject to Federal estate tax. Sec. 2652(a)(1

1520, 1879, but applied only to transfers in trust and not to - 4 - "direct skip" transfers such as are involved herein, e.g., outright bequests by a decedent to a grandchild. See Staff of Joint Comm. on Taxation, General Explanation of the Tax Reform Act of 1976, at 565 (J. Comm. Print 1976), 1976-3 C.B. (Vol. 2) 577. Section