Generation-Skipping Transfers

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Estate and Gift Taxes
  5. TAX ON GENERATION-SKIPPING TRANSFERS
  6. Generation-Skipping Transfers

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Section
2611

Generation-skipping transfer defined

Section
2612

Taxable termination; taxable distribution; direct skip

Section
2613

Skip person and non-skip person defined