0
26 U.S.C. § 2623 — Taxable amount in case of direct skip
submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 26 words · no verdicts yet
in plain englishAI-generated · not legal advice
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
the actual law source: uscode.house.gov ↗public domain
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.
Source credit: (Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2721.)
history & why it existsrecord from the source credit
- 1986Enacted · Pub. L. 99-514 · 100 Stat. 2721
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.
all 0 arguments · sorted by: best
no arguments yet — make the first case