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2015 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 15A - GENERATION-SKIPPING TRANSFER TAX.
Section 40-15A-1 - Meaning of "generation-skipping transfer."

AL Code § 40-15A-1 (2015) What's This?
Section 40-15A-1Meaning of "generation-skipping transfer."

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.

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

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