Code of Alabama - Title 40: Revenue and Taxation - Section 40-15A-1 - Meaning of "generation-skipping transfer."
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.
(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §1.)