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26 U.S.C. § 2623

Title 26 Chapter 13 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 2623. Taxable amount in case of direct skip

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.

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