GroundRules
Ala. Code § 40-15A-1: Meaning of “Generation-Skipping Transfer.”
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 15A Generation-Skipping Transfer Tax.
Pursuant to this chapter, the term “generation-skipping transfer” shall have the meaning ascribed to it in Section 2611 of the Internal Revenue Code, as amended from time to time.
Collected 2026-09-03T14:01:51Z. Source file · JSON