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
- 2026-10-22
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.
Citator
26 U.S.C. § 2623 — Taxable amount in case of direct skip is in force in the current edition of the Code, and nothing recorded condemns it.
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.