{"data":{"id":"us/26-u.s.c.-2623","jurisdiction":"us","citation":"26 U.S.C. § 2623","heading":"Taxable amount in case of direct skip","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"c029c584618c863f61847c3d84e5b3dc2bcaf5bbd7dae3f420449ca475275d24","source_id":"us","stale":false,"prev":"us/26-u.s.c.-2622","next":"us/26-u.s.c.-2624"},"notice":"GroundRules: Original legal text. Not legal advice."}