{
  "id": "EXCL_PRIOR_TAXED_GST",
  "name": "Prior Taxed Property GST Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "The transfer must not have the effect of avoiding tax and must involve property already taxed under Chapter 13.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes transfers from GST tax if the property was previously subject to GST tax and the new transferee is in the same or lower generation as the prior transferee.",
  "irc_reference": "IRC §2611(b)(2)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}