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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 13— TAX ON GENERATION-SKIPPING TRANSFERS · Subchapter C— Taxable Amount · § 2623

§ 2623. Taxable amount in case of direct skip

88 words·~1 min read·/usc/title-26/section-2623

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For purposes of this chapter, the taxable amount in the case of a direct skip shall be the value of the property received by the trans­feree.
(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2721.)
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  • Pub. L. 99–514, title XIV, § 1431(a)
  • 100 Stat. 2721
  • section 1433 of Pub. L. 99–514
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cites case law
§ 2623
Taxable amount in case of direct skip
U.S.C.§ 2611
U.S.C.§ 2601
Pub. L.Pub. L. 99–514, title XIV, § 1431(a)
Stat.100 Stat. 2721
Pub. L.section 1433 of Pub. L. 99–514
Cites 5Cited by 0 across 0 sources
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