Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 2623 | Taxable amount in case of direct skip | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 13 | TAX ON GENERATION-SKIPPING TRANSFERS | 2623 | 26 U.S.C. § 2623 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s2623 | data/legal/raw/us/code/title-26/usc26.xml | 95a6c038655913e4a09a8fda7d15d96331b19caf39b33be6b8fb9af68126964e | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | d47cb93da22e7053e0fb0fcbc4a6c7487da3591a3992b0e152b65ac8b4ecad86 | 2026-07-04 | official |
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26 U.S.C. § 2623 - Taxable amount in case of direct skip
Text
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.
(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2721.)
Notes
Statutory Notes and Related Subsidiaries
Effective DateSection applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.