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26 U.S.C. § 2623

Title 26Chapter 13Current through PL 116-220~1 min readLast updated: March 30, 2026View 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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