United States Code · Section

§ 2623 — Taxable Amount In Case Of Direct Skip

26 U.S.C. § 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.
26 U.S.C. § 2622 26 U.S.C. § 2624

Implementing Regulations

No implementing regulations found.