Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2611: Generation-skipping transfer defined
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a taxable distribution, a taxable termination, and a direct skip. any transfer which, if made inter vivos by an individual, would not be treated as a taxable gift by reason of section 2503(e) (relating to exclusion of certain transfers for educational or medical expenses), and the property transferred was subject to a prior tax imposed under this chapter, the transferee in the prior transfer was assigned to the same generation as (or a lower generation than) the generation assignment of the transferee in this transfer, and such transfers do not have the effect of avoiding tax under this chapter with respect to any transfer.
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