Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-2

"Federal generation-skipping transfer tax credit"

Sec. 2. As used in this chapter, "federal generation-skipping
transfer tax credit" means the maximum allowable federal
generation-skipping transfer tax credit under Section 2604 of the
Internal Revenue Code for state generation-skipping transfer taxes.
As added by P.L.67-1991, SEC.1.

Last modified: May 28, 2006