Meaning of "Generation-Skipping transfer."

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Generation-Skipping Transfer Tax.
  5. Meaning of "Generation-Skipping transfer."

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Section 40-15A-1

Meaning of "generation-skipping transfer."

Pursuant to this chapter, the term "generation-skipping transfer" shall have the meaning ascribed to it in Section 2611 of the Internal Revenue Code, as amended from time to time.

(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §1.)


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