2017 Code of Alabama
Title 19 - FIDUCIARIES AND TRUSTS.
Chapter 5 - PRECLUSION OR MINIMIZATION OF GENERATION-SKIPPING TAX.
Section 19-5-11 - Applicability of chapter.

Universal Citation: AL Code § 19-5-11 (2017)
Section 19-5-11Applicability of chapter.

This chapter applies to any trust or estate that may be subject to Chapter 13 of the Internal Revenue Code.

(Acts 1988, No. 88-340, p. 516, §11.)
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