26 U.S.C. § 2601
Tax imposed
A tax is hereby imposed on every generation-skipping transfer (within the meaning of subchapter B).
Notes of Decisions
Cited in 26
cases (1 in the last 5 years), 1995–2023 · leading case: Est. OF Gilbert M. DENMAN Jr., Deceased, 362 S.W.3d 134 (Tex. App. 2011).
Est. OF Gilbert M. DENMAN Jr., Deceased, 362 S.W.3d 134 (Tex. App. 2011). “See 26 U.S.C. § 2601 . [Denman] died on May 16, 2004, and the Will was admitted to probate in June of that year.”
In Re Trust D Created Under the Last Will & Testament of Darby, 234 P.3d 793 (Kan. 2010). “38 , 69 (2001); see 26 U.S.C. § 2601 (2006) et seq. Notwithstanding these curiosities, we analyze the validity of the proposed modification.”
E. Norman Peterson Marital Trust, Chem. Bank, Tr. v. Comm'r of Internal Revenue, 78 F.3d 795 (2d Cir. 1996). “When the Treasury regulations were promulgated, the Department examined — and rejected — precisely the interpretation of 26 U.S.C. § 2601 here put forward by the taxpayer.”
Evans v. Moyer, 282 P.3d 1203 (Wyo. 2012). “26 U.S.C. § 2601 et seq. There is, however, an exemption that protects a certain amount of the transfer from taxes.”
Atchison v. Sears, 666 F. Supp. 2d 477 (E.D. Pa. 2009). “” 26 U.S.C. § 2601 (b)(3). The FMLA guarantees eligible employees of covered employers a total of up to twelve work weeks of leave per twelvemonth period due to the birth or adoption of a child, the need to care for a spouse, son, or daughter because of their serious health…”
Harville v. Texas A & M Univ., 833 F. Supp. 2d 645 (S.D. Tex. 2011). “26 U.S.C. § 2601 , et seq. . 42 U.S.C. § 12102 , et seq.”
Sec. Bank & Trust Co. v. Larkin, Hoffman, Daly & Lindgren, Ltd., 916 N.W.2d 491 (Minn. 2018). “See 26 U.S.C. §§ 2601 - 03, 2611, 2651(d) (2012).”
In Re Est. of Denman, 270 S.W.3d 639 (Tex. App. 2008). “See 26 U.S.C. § 2601 . The Decedent died on May 16, 2004, and the Will was admitted to probate in June of that year.”
Johnson v. Resources for Human Dev., Inc., 789 F. Supp. 2d 595 (E.D. Pa. 2011). “Johnson claims that Defendants terminated her in retaliation for her engaging in an activity protected by the state whistleblower law and that Defendants violated her federal rights under the Family and Medical Leave Act (“FMLA”), 26 U.S.C. § 2601 et seq. 1 Defendants move for…”
Green v. New Balance Athletic Shoe, Inc., 182 F. Supp. 2d 128 (D. Me. 2002). “§ 4572-A (Count I); the federal Family and Medical Leave Act (the “FMLA”), 26 U.S.C. § 2601 et seq. (Counts II and III); and the Maine Whistleblower’s Protection Act (the “MWPA”), 26 M.”
Gleaton v. Monumental Life Ins., 719 F. Supp. 2d 623 (D.S.C. 2010). “§ 1981 ; wrongful termination/violation of public policy; violation of the Family Medical Leave Act (“FMLA”), 26 U.S.C.A. § 2601 et seq.; and violation of the South Carolina Human Affairs Law (“SCHAL”), S.”
John M. Simpson & Sarah S. Dean, Trs. of the Grover M. Simpson Testamentary Trust a v. United States, 183 F.3d 812 (8th Cir. 1999). “It would therefore be subject to the Generation-Skipping Transfer tax, 26 U.S.C. §§ 2601 et seq., but for the possible applicability of a special “grandfather clause,” on which the taxpayers in this case rely.”
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