26 U.S.C. § 2623
Taxable amount in case of direct skip
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.
Notes of Decisions
Cited in 2
cases, 2005–2010 · leading case: In Re Trust D Created Under the Last Will & Testament of Darby, 234 P.3d 793 (Kan. 2010).
In Re Trust D Created Under the Last Will & Testament of Darby, 234 P.3d 793 (Kan. 2010). “See also 26 U.S.C. § 2623 (same). Thus, under the Will as originally drafted, a 45% GSTT would apply to the remaining value of Trust D upon Ms.”
Citibank, N.A. v. Leahy, 19 Mass. L. Rptr. 219 (Mass. Super. Ct. 2005). “See 26 U.S.C. §2623 (f)(l)(A)(ii). If the State does not designate an office in which to file the notice, the tax lien shall be filed in the office of the Clerk for the United States District Court for the judicial district where the property subject to the lien is located.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.