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26 U.S.C. § 2623. - Taxable amount in case of direct skip · Congress.wiki

U.S. Code/Title 26/§ 2623

Title 26

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26 U.S.C. § 2623.Chapter 13

§ 2623

Taxable amount in case of direct skip

Title 26

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Subchapter: Taxable Amount

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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.

Release: pl-119-73not60 (2026-01-23)