Ala. Code § 40-15A-1

Current through the 2024 Regular Session.

Section 40-15A-1 - Meaning 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.

Ala. Code § 40-15A-1 (1975)

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