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► 26 U.S.C. § 2623 26 u.s.c. · tax on generation-skipping transfers · title 26
26 U.S.C. § 2623
Taxable amount in case of direct skip
Title 26 USC
● ACTIVE
Ch. 13
Jurisdiction Federal — United States
Chapter TAX ON GENERATION-SKIPPING TRANSFERS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-070355
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS Subchapter C - Taxable Amount Sec. 2623 - Taxable amount in case of direct skip From the U.S. Government Publishing Office, www.gpo.gov

§2623. Taxable amount in case of direct skip

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.

(Added Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2721.)

Statutory Notes and Related Subsidiaries

Effective Date Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 2623 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 2622 26 U.S.C. § 2624 →
Chapter 13 — TAX ON GENERATION-SKIPPING TRANSFERS
26 U.S.C. § 260126 U.S.C. § 260226 U.S.C. § 260326 U.S.C. § 260426 U.S.C. § 261126 U.S.C. § 261226 U.S.C. § 261326 U.S.C. § 261426 U.S.C. § 262126 U.S.C. § 262226 U.S.C. § 262326 U.S.C. § 262426 U.S.C. § 263126 U.S.C. § 263226 U.S.C. § 264126 U.S.C. § 264226 U.S.C. § 265126 U.S.C. § 265226 U.S.C. § 265326 U.S.C. § 265426 U.S.C. § 266126 U.S.C. § 266226 U.S.C. § 266326 U.S.C. § 2664
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26 U.S.C.
Citation
26 U.S.C. § 2623
Status
● ACTIVE
Chapter
13 — TAX ON GENERATION-SKIPPING TRANSFERS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-070355
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 2623