Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter15A. GENERATION-SKIPPING TRANSFER TAX. |
§40-15A-1. Meaning of "generation-skipping transfer."
Latest version.
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Pursuant to this chapter, the term "generation-skipping transfer" shall have the meaning ascribed to it in Section 2611 of the Internal Revenue Code, as amended from time to time.