Statute · United States Code
26 U.S.C. § 2623 — Taxable amount in case of direct skip
26 U.S.C. § 2623
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
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.