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Title 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
Chapter 13 - TAX ON GENERATION-SKIPPING TRANSFERS
26 USC Subchapter B
26 USC Subchapter B
Generation-Skipping Transfers
October 30, 2020
§
2611
Generation-skipping transfer defined
§
2612
Taxable termination; taxable distribution; direct skip
§
2613
Skip person and non-skip person defined
§
2614
Ommitted
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