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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 2623: Taxable amount in case of direct skip

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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