26 U.S.C. § 2623
§ 2623. Taxable amount in case of direct skip
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.