Alabama Statutes

§ 40-15A-1 — Meaning of “Generation-Skipping Transfer.”

Alabama·Title 40 Revenue and Taxation·Ch. 15A Generation-Skipping Transfer Tax
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.

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Legislative History

(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §1.)

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