fiona1 Posted December 17, 2003 Posted December 17, 2003 The only wording in Reg 1.414©-4(b)(6) and Sec 1563(e)(5) addresses grandchildren and grandparents. Can't find anything that addresses "great" grandchildren or "great" grandparents. Has anyone ever encountered this situation?
Mike Preston Posted December 17, 2003 Posted December 17, 2003 No great grandparent or great grandchildren attribution under those sections. Only if you see the phrase "lineal ascendants or lineal descendants" do you have to apply attribution.
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